TMI Blog2016 (11) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 76 of the Notification - exemption is available on the condition that when apex body certifies 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. Certificate from Sports Authority of India - the Sports Authority of India has certified the specific imported goods that the said equipments are used for national or international tournaments. In our view, the department has no jurisdiction to question the certificate issued by Sports Authority of India. As per the Condition 76 only certification from the apex body is required, so long that condition is complied with exemption is available to the imported goods. Moreover for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under CTH 95069.90. On the objection of the department while assessment of Bill of Entry. The importers paid duty of ₹ 3,53,419/- under protest thereafter claim the refund of the same. The adjudicating authority rejected the refund claim on the ground that these imported equipments being a general physical exercise equipments are not used in a National or International Championship or Competition to be held in India or abroad. As such, the exemption notification No. 16/2000-Cus dt. 1.3.2000 is not available to the impugned goods. Aggrieved 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifies 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. The appellant has obtained the required certificate from Sports Authority of India which is scanned below: From the above certificate, it is clear that the Sports Authority of India has certified the specific imported goods that the said equipments are used for national or international tournaments. In our view, the department has no jurisdiction to question the certificate issued by Sports Authority of India. As per the Condition 76 only certification from the apex body is required, so long that condition is complied with exemption is available to the imported goods. Moreov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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