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2016 (3) TMI 938 - CESTAT MUMBAI

2016 (3) TMI 938 - CESTAT MUMBAI - 2016 (337) E.L.T. 110 (Tri. - Mumbai) - Eligibility of benefit of Notification No. 146/94-Cus - Import of acrylic resin based sports surface in liquid form - Certificate issued by the Sports Authority of India to import the items provided by appellant - Held that:- the issue is no more res integra in asmuch as this Tribunal in the case of Syncotts International vs. Commissioner of Customs [2016 (1) TMI 184 - CESTAT MUMBAI], the goods imported by the appellant a .....

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certificate issued by the Sports Authority of India for the benefit of exemption under Notification 146/94-Cus as they may not play any role in the laying of turf for All India Tennis Association. Therefore, duty liability on all four items are confirmed. - Appeal disposed of - APPEAL NO: C/569/2005 - A/86501/16/CB - Dated:- 8-3-2016 - SHRI M V RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C J MATHEW, MEMBER (TECHNICAL) For the Petitioner : Dr. Y.S. Kumar, Advocate For the Respondent : Shri D.S. Maan, A .....

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c track. It is the case of the Revenue that such goods are not eligible for the benefit of Notification No. 146/94-Cus. The lower authorities have also confirmed the demand of duty in respect of timber pallets, 20 foot container, 3 foot drop drag and 3 foot drop drag straps. 5. Learned counsel submits that the goods which are imported are as per the certificate issued to them by the National Sports Authority of India and accordingly, they are eligible for the benefit of Notification 146/94-Cus. .....

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ld submit that the pallets and containers are required for movement of all these materials. 7. We have considered the submissions made by both the sides and perused the records. It is undisputed that the appellant-importer has been give a certificate issued by the Sports Authority of India to import the items acrylic resin based sports surface to lay artificial turf for All India Tennis Association. By virtue of the said certificate issued by the Sports Authority of India the appellant importer .....

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are imported into India by a National Sports Federation, under a certificate issued by the Sports Authority of India for use in a national or international championship or competition, to be held in India of abroad; We find that Tribunal in its order in the case of All India Tennis Association v. Commissioner [2003 (161) ELT. 677 (Tri.) allowed the benefit to raw material for synthetic track by considering it as a sport requisite and consequently admissible for exemption under notification (sup .....

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ertificate has been issued by the Apex Sports body in the country i.e. Sport Authority of India also certifying that import is being made by the All India Tennis Association. The LC which is opened also indicates that importer 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 , .....

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