9911796707
TMI Blog2016 (11) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner (A.R) for respondent Per : Ramesh Nair The issue involved in this case is that All India Tennis Association, New Delhi imported a consignment of Pulse Sprint Flat Bed Treadmill, Pulse Ascent Elevated Treadmill, Pursuit Cycle and Pace Stepper. They claimed benefit of Notification No. 146/94-Cus. dt. 13.07.1994 and alternatively of Notification No. 16/2000 dt. 01.03.2000 Sr. No. 33 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the adjudication order, the appellant filed appeal before the Commissioner (Appeals), who upheld the order of the original authority and rejected the appeal filed by the appellant. 2. None appeared on behalf of the appellant despite notice. 3. Shri V.R. Reddy, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication which reproduced below: "If certified by the apex body in relation to the concerned game or sport (the highest organization, other than Government, by which the game or sport is controlled or regulated), that the requisites for games and sports are required to be used in a national or international championship or competition to be held in India or abroad.' From the above condition, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported goods. Moreover for the purpose of national or international tournaments, the fitness of the player is the primary criteria for preparing to face the competition of national or international tournaments. Therefore it cannot be said that these fitness equipments are not used by the appellant for national or international tournaments. We are therefore of the considered view that on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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