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2010 (3) TMI 614 - AT - CustomsBroadcasting equipment - the appellant had imported professional broadcasting equipment for live telecast of Bombay Marathon in the year 2007 and 2008. The appellant claimed the benefit of exemption under Sr. No. 1 of Notification 146/94, dated 13-7-94 which covers sports goods, sports equipment and sports requisites along with their spares, accessories and consumables. In the two impugned orders-in-appeal passed, the Commissioner (Appeals) has taken a view that appellants are not eligible for exemption since the goods imported were broadcasting equipment and are not covered under the category of sports goods and sports equipments. He has also taken a view that broadcasting equipments imported by the appellants cannot be considered as sports requisites since the same are not required for marathon race. Held that – moreover, letter issued by C.B.E & C. not available before adjudicating authority and Commissioner (Appeals) not taken note of said letter also. Since exemption to be considered taking description of goods, purpose of importation and eligibility for exemption. Matter remanded to original adjudicating authority for re-consideration.
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