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M/s. All India Tennis Association Versus Commissioner of Customs (Import) , NCH, Mumbai-I

2016 (11) TMI 219 - CESTAT MUMBAI

Eligibilty of exemption - N/N. 16/2000 dt. 01.03.2000 - import of Pulse Sprint Flat Bed Treadmill, Pulse Ascent Elevated Treadmill, Pursuit Cycle and Pace Stepper - classification in dispute - whether the items fall under exemption exemption Entry No. 331 or these items are General Physical Exercise equipments used in gymnasium falling under CTH 95069.90? - duty paid under protest - whether refund claim justified? - Held that: - exemption Notification No. 16/2000-Cus. exempts all goods of Chapte .....

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onal 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 of national or international tournaments, the fitness of the player is the primary criteria for preparing to face the competition of national or international tournam .....

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/05 - Order No.A/89383/16/CB - Dated:- 24-8-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) None for Appellant Shri V.R. Reddy, Assistant 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 alter .....

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ame. 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 authorit .....

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d by the appellant are general physical exercise equipments which are used in the gymnasium and not used for games and sports in a national or international championship competition to be held in India or abroad. Therefore the notification is not admissible to the goods of the appellant. 4. We have carefully considered the submissions made by the Ld. A.R. and perused the records. We find that exemption Notification No. 16/2000-Cus. exempts all goods of Chapter 94 which is required for games and .....

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