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2011 (4) TMI 264 - CESTAT, MUMBAIDemand - Provisional assessment - Notification No.109/94 dated 12.4.1994 - Classification - It noted that Notification 146/94-Cus. exempted sports requisites, spares, accessories and consumables imported by National Sports Federation, Sports Authority of India or Sports Authority of State for use in a national or international championship or competition - the scheme, under which the subject-goods were imported, intended to encourage sportsmen in the country and that the goods were actually used for fabricating athletic track as evidenced by the Completion Certificate produced before the adjudicating authority and hence the appellant should be granted the benefit of exemption from payment of duty - Moreover, an Exemption Notification requires to be strictly construed and cannot be construed otherwise in favour of a particular party - Appeal is dismissed
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