Clarification on the scope of exemption Notification No.146/94-Customs dated 13-07-1994.

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..... 0 001. 1 st August,,2012. To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs Central Excise. The Principal Chief Controller of Accounts (C CE). Subject: Clarification on the scope of exemption Notification No.14 .....

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..... sports requisites and their spares, accessories and consumables for import by specified sports bodies for national or international completion/ championship. 3. In the second category of goods earlier Board has examined the scope of exemption for sports requisite in the above said notification and clarified vide Circular No. 70/2002-Cus as follows: the exemption provided under Notifica .....

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..... ether it is an equipment or simple item required for sport are covered under the category 1(a). It is also clear that the sport equipment covered here includes its spares, accessories and consumables. Hence it could be concluded that the scope of coverage of goods under the category sports goods, sports equipment, sports requisites is comprehensive. The said exemption entry is subject to specifi .....

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