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Syncotts International Versus CC, Mumbai-I

2016 (1) TMI 184 - CESTAT MUMBAI

Import of Sports goods - Classification of goods - benefit of notification 146/94 - whether in terms of above notification, All India Tennis Association can be considered as importer - Held that:- Tribunal in its order in the case of All India Tennis Association Vs. Commissioner[2003 (1) TMI 595 - CEGAT, NEW DELHI] allowed the benefit to raw material for synthetic track by considering it as a sport requisite and consequently admissible for exemption under notification. The Tribunal while arrivin .....

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er is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/ material for their tennis court to be used in national /international competition. The definition of importer in Section 2(26) of the Customs Act reads as (26) importer, in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer;. In the present case facts reve .....

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. Y.B. Kumar, Advocate : For the Petitoner Shri. M.K. Sarangi, Joint Commissioner(A.R.) : For the Respondent ORDER Per : P.S. Pruthi The appellant imported tennis court requisites and filed Bill of Entry classifying the goods under chapter heading 9506 claiming the benefit of notification 146/94. The department was of the view that the goods have not been classified properly and benefit of the notification is not admissible. Following the principles of natural justice, the Dy. Commissioner denie .....

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half of the All India Tennis Federation, the Commissioner did not consider the Federation as the importer and held that benefit of the notification is not available. 2. Main argument of the Ld. Counsel is that a certificate was produced from the Sport Authority of India certifying that the goods have been imported by All India Tennis Association and are to be used in national/international competition. He contended that the invoices and the bill of entry indicate the name of the importer as M/s. .....

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ited the example of Notification No. 51/96-CUS dated 23/7/1996. He further stated that as the goods have not been imported by a National Sports Federation, the benefit of exemption is not available. 4. We have considered the facts and submissions made by both sides. 5. The Commissioner held that the goods per se cannot be considered as sport requisites. We find that Notification 146/94 exempted goods namely sport goods, sport equipment, sport requisite on the condition that (a) The said goods ar .....

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