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2014 (1) TMI 969 - CESTAT NEW DELHIExemption in terms of S. No. 74 of Notification No 6/2006 - Classification of goods - Mis declaration of goods - Whether such sports flooring material can be held to be sports goods or not - Held that:- Notification No. 146/94-Cus. grants exemption to sports goods, sports equipments and sports requisites, whereas Central Excise notification grants exemption only to sports goods. Inasmuch as the said circular of the Board clarified the flooring materials as being sports requisite, the same are entitled to the benefit of Notification No. 146/94-Cus., which allow exemption to the sports requisite. For the purpose of countervailing duty, Notification No. 6/2006 is relevant which grants exemption only to sports goods - goods being sports requisite are not covered by Notification No. 6/2006 for the purpose of additional Duty. Admittedly the continuous synthetic surface used for covering floors for indoor games cannot be held to be a sports goods. As such, the benefit stands rightly denied by the lower authorities - Decided against assessee.
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