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2014 (11) TMI 529 - AT - CustomsBenefit of exemption No.13/2010-Customs dated 19.02.2010 - Exemption available for such goods only to organizing committee of commonwealth games, 2010 and National Sports Federation is relation to Games 2010 - whether the effect of the amending Notification No. 84/2010-Cus dated 27.08.2010 is prospective or retrospective (with effect from 19.02.2010 the date on which notification No. 13/2010-Cus. was issued) - Held that:- The appellants have laid a lot of stress to argue that Notification No. 84/2010-Cus was merely correcting a mistake/unintended omission and therefore should be given retrospective effect. As the appellants had cited a CBEC circular dated 13.08.2010 to stress that Commonwealth Games 2010 was an event of national importance, it may be appropriate to cite another CBEC circular No. 26/2012 dated 09.08.2010 which categorically stated that suppliers/contractors/vendors appointed by the OC, CWG were not eligible for the benefit under Notification No. 13/2010-Dus dated 19.02.2010. We may mention here that as has been stated by the Hon'ble Supreme Court in the case State of Tamil Nadu and other Vs. India Cement Ltd. (2011 (4) TMI 1080 - SUPREME COURT OF INDIA), as far as clarifications/circulars issued by the Central Government and the state Governments are concerned, they represent merely their understanding of the statutory provisions and those are not binding upon the Courts. Contentions of the appellants that notification No. 84/2010 was merely rectifying a mistake/unintended omission in notification No. 13/2010, is totally untenable because, as is evident from the said circular as far as the Government is concerned, there was no mistake or omission in the notification No. 13/2010. Appellants did not fall within the scope of exemption notification No.13/2010-Cus as the said Notification (No.13/2010-Cus) inter alia exempted all sports goods, sports equipment etc. when imported into India for the purpose of organising the Common Wealth Games 2010 from the whole of duty of custom leviable thereon and one of the conditions of the exemption was that the goods were imported by the Organising Committee of the Common Wealth Game 2010 or National Sports Federation in relation to the said Games 2010. It is evident that appellants, clearly not being the Organizing Committee of the Common Wealth Games 2010 or National Sports Federation, were obviously not covered within the scope of Notification No.13/2010 and hence not eligible for the benefit thereof. notification No.84/2010-Cus does not have retrospective applicability - Decided against assessee.
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