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2018 (6) TMI 1626 - CESTAT KOLKATAImport of goods for the purpose of sports facilities as authorised by the competent authority viz. Sports Authority of India - benefit of N/N. 146/94-Cus., dated 13th July, 1994 - It is the case of the Department that the respondent has not fulfilled the condition of the notification to the extent that they have imported the material for Synthetic tracks for making the artificial surfaces - HELD THAT:- Ministry of Youth Affairs, Government of India, vide its letter dated 8th November, 2004 has stated that the import is in pursuance to the provision of support for installation of Synthetic tracks and the Ministry has recommended the same to be imported without payment of Customs duty under the Notification No. 21/2002-Cus., dated 1-3-2002. In addition, Indian Hockey Federation has also issued the certificate that the Biju Patnaik Stadium are used for National and International matches. Board’s Circular No. 70/2002-Cus., dated 25-10-2002 has clarified that the material for Synthetic tracks are artificial and permissible under Notification No. 146/94-Cus. The substantial condition for the aforesaid notification is met with - Appeal dismissed - decided against Revenue.
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