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2016 (3) TMI 938 - AT - CustomsEligibility of benefit of Notification No. 146/94-Cus - Import of acrylic resin based sports surface in liquid form - Certificate issued by the Sports Authority of India to import the items provided by appellant - Held that:- the issue is no more res integra in asmuch as this Tribunal in the case of Syncotts International vs. Commissioner of Customs [2016 (1) TMI 184 - CESTAT MUMBAI], the goods imported by the appellant are eligible for the benefit of Notification No. 146/94-Cus. Demand of duty - Timber pallets, 20 foot container, 3 foot drop drag and 3 foot drop drag straps - Department contended that 3 foot drop drag and 3 foot drop drag straps are restricted as per show cause notice and can be imported by specific licence only - Held that:- no such licence is produced by the appellant-importer before the lower authorities or even before us. Also timber pallets, 20 foot container do not form part of the certificate issued by the Sports Authority of India for the benefit of exemption under Notification 146/94-Cus as they may not play any role in the laying of turf for All India Tennis Association. Therefore, duty liability on all four items are confirmed. - Appeal disposed of
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