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2021 (12) TMI 250 - AT - CustomsBenefit of exemption - Import of artificial glass - Machine Tuft/Coated Polyethylene Twisted Grass for soccer field known as ‘artificial grass’ and agrifab field sweeper from Canada for laying artificial football ground - competition of national or international level was conducted or not - Requirement to produce the end-use certificate - N/N. 21/2002-Cus dated 01/03/2002 - HELD THAT:- As per the condition of Customs N/N. 21/2002-Cus at serial No. 393 there is no requirement by the respondent to produce end-use certificate. The only condition is that, if such goods are imported requires to be used in national or international championship to be held in India or abroad. Therefore, the certificate issued by the AIFF is suffice to fulfill the condition of the notificaition and there is no ambiguity in the said condition. Appeal dismissed - decided against Revenue.
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