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Customs - Notifications (Tariff)13.07.1994

Sport goods, Prizes, Medals - Exemption to specified sports goods imported by National Sports Federation or by sports person of outstanding eminence for training.

Document Text

to specified sports goods, equipments and Exemption requisites and mountaineering equipment imported by National Sports Federation or by a sports person of outstanding eminence for training. Challenge cups and trophies, medals and prizes won by Indian players. Notification No. 146/94-Customs 13-7-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions specified in column (3) against each serial number in column (1) of the said Table. Table S. No. Description of goods Conditions (1) (2) (3) 1. The following goods:- (a) Sports goods, sports equipments and sports requisites; (b) Spares, accessories and consumables relating to goods covered by (a) above. (a) The said goods are imported into India by a National Sports Federation or Services Sports Control Board in the Ministry of Defence, under a certificate issued by the Sports Authority of India or by the Services Sports Control Board for its own imports or by the Sports Authority of concerned State for use in a national or in to the championship or international competition, to be held in India or abroad; (b) the importer, at the time of clearance of the goods, produces a Assistant certificate Commissioner of Customs or Deputy Commissioner of Customs from an officer not below the rank of a Director the Sports Authority of India or Secretary, in the Services Sports Control Board for its own imports or Director of Sports Authority of concerned State indicating- (i) the name and address of the importer and the description, quantity and value of the said goods; and (ii) the said goods are required for the purpose specified in condition (a) above."; that 2. sports following The goods for: I. ARCHERY (1) Bows and Arrows (2) Bow Handles (3) Bow Limbs (4) Bow Slinked (5) 'V Bar Set (6) Button (7) String Material - fast and light (8) Arrow Tabs (9) Finger Tabs (10) Arm Guards (11) Target Face (a) The said goods are imported into India by a sports person of outstanding eminence for training purposes; (b) the importer, at the time of importation of the goods, produces the Assistant to a certificate Commissioner of Customs or Deputy Commissioner of Customs from an officer not below the rank of a Deputy Secretary in the Department of Youth Affairs and Human Sports, Ministry Development, Resource of Government of India indicating - (i) the description, quantity and value of the said goods; (ii) that the importer is a sports person of outstanding eminence; and that the said goods are (iii) essential for the training purposes of the importer and recommends grant of the exemption. of AND balls BILLIARDS (12) Binoculars II. ATHLETICS (1) Throwing Hammers (2) Discus (3) Shot (4) Javelin (5) Fibre Glass Vaulting Poles 6) Shoes III. BADMINTON (1) Shuttlecocks (2) Racquets (3) Racquet Strings IV. BASKETBALL (1) Hydra Upright (2) Basket superior quality V. SNOOKER (1) Balls (2) Cues VI. BOXING (1) Cub Protector (2) Head Guard (3) Mouth Guard/Gum Shields (4) Boxing Gloves (5) Speed Balls (6) Training Robots (7) Shoes VI-A CRICKET Cricket Balls Bowling machines Swiss ball for physical fitness/training Aerobic equipment physical training Billiards/Snooker for VIB. CARROM Carom Board VI-C. CANOEING,KAYAKING AND ROWING 1. Boats 2. Paddles 3. Ergo meters VII. CYCLING (1) Helmet/aerodynamic (2) Skin fit riding kit (T- Shirt and shorts in one piece) (3) Leather cycling shoes, with cleats (4) Gloves (5) Skin-fit warming, up kit (one piece lower and top full sleeve) (6) Racing cycles (Road) and competitions for training, with spares (7) Racing cycle (Track) and competitions for training, with spares VIII. FENCING set of (1) Complete fencing equipment with accessories/ spares (2) Shoes IX. FOOTBALL (1) Footballs of superior quality (2) Goal keeper kits, complete X. GYMNASTICS (1) Trampoline (2) Parallel bar goal Complete (3) Horizontal bar (4) Pommel horse (5) Vaulting horse (6) Roman rings (7) Vault runway (8) Vaulting Boards (9) Balance Beams (10) Uneven bar (11) Floor plates (12) Parallel bar rails (13) Uneven bar rails (14) Straps and rings XI. GOLF (1) Golf balls (2) Golf clubs XII. HOCKEY (1) keeper's kits (2) Synthetic dimpled balls (3) Shoes XIII. HANDBALL Hand balls of superior quality XIV. JUDO (1) Judo Mats Judo (2) (3) Strapping (4) Judo Dummy (5) Shoes XV. SHOOTING (1) Rifles - .22 Calibers (should have at least an outside barrel diameter of 10 mm.) (2) Pistols - .22 and .32 Calibers (barrels should Dresses and Supporting bore round be measured from the Breach point) (3) Air Rifles/Pistols - 4.5 mm/0.177 Calibers (4) Shot Guns -12 bore "Ventilated (should be Rib" and "Single Sighting Planes") (5) Air pellets – Diabelo type (i.e. with flat no sec and met on painted nose) (6) Ammunition - 12 bore cartridges, .27 air pellets, match .22 cartridges, .22 bore rapid fire (short) cartridges, .22 bore pistol match standard sports, .32 bore wad – cutters .32 bore revolver (7) (barrel length should not be less than 41/2" and measurements are to be taken from the end of the cylinder the cartridge) (8) .22 bore revolver - (barrel length same as above) (9) Telescope XVI. SKIING (1) Skis (2) Ski bindings (3) Ski boots (4) Ski suits (5) Shoes XVII. SWIMMING/WATER holding POLO (1) Goggles (2) Pace clocks (3) Pull buoy (4) Kick boards XVIII. TABLE TENNIS (1) Balls (2) Racquets (3) Rubber sheets XIX. VOLLEYBALL (1) Volleyballs of superior quality (2) Pressure gauge (3) Knee pads (4) Volleyball adjustable poles (5) Volleyball fibre glass antenna XIXA. WATER POLO (1) Balls (2) Caps XX. WEIGHTLIFTING (1) Barbell sets and rods (2) Barbell Plates/discs (3) Shoes XXI. WRESTLING (1) Wrestling Mats (2) Dummy (3) Wrestling costumes XXII. YACHTING (1) Binoculars (2) Boats and other accessories. The following goods:- I. MOUNTAINEERING EQUIPMENT SOFTWEAR 3. India (a) The said goods are imported into Indian by Mountaineering Foundation, New Delhi; the to the (b) the importer, at the time of clearance of goods, produces a certificate Assistant Commissioner of Customs or Deputy Commissioner of Customs from Indian the President of Mountaineering Foundation, New Delhi, indicating (i) The description, quantity and value of the said goods; and (ii) that the said goods are to be with used mountaineering or training. connection expedition in bags (1) Climbing boots (2) Boot covers Sleeping (3) (feather) (4) Jackets (feather) (5) Trousers (feather) (6) Windproof Jackets (7) Windproof Pants (8) Anoraks (9) Sallopat (10) Thermal under suits (11) Gloves (feather) (12) Face Masks (13) High Altitude light weight tents (14) Summit tents (15) Bivouac (16) Survival Blankets (17) Carry mats (18) Ruck frameless (19) Climbing ropes (20) Snow Goggles (21) Harness (22) Mittens (23) Gaiters IRON II. MOUNTAINEERING EQUIPMENT (1) Ice Axe (2) Ice hammers (3) Rock Hammers (4) Ice Pitons (5) Carabineers (6) Rock Pitons (7) Descenders Ascenders MONGERY Sack cum Axe and (8) Friends (sets) (9) Nuts and chocks (10) Pulleys (11) Etrier (12) Drills (13) Expansion bolts (14) Rescue pulleys (15) Sledges (16) Rescue stretchers (17) Crampons (18) Head lamps (19) Altimeters (20) Binoculars of high magnification (21) Avalanche peeps trans receivers (22) Oxygen Cylinders, other and Masks accessories (23) Gas Stoves/burners (24) Petrol stoves with accessories (25) MSR bottles III. ROCK CLIMBING EQUIPMENT (1) Holds (2) Climbing slippers (3) Harness (4) Climbing ropes (5) Anchors (6) Mechanical devices (7) Rock climbing shoes. belay 4. Challenge trophies cups and If,- (i) awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and (iii) the importer, as well as the Official Sports Association by whom the goods shall be retained, gives an undertaking that the said goods shall be retained by the said Association and shall not be disposed of in any manner, save that of subsequent re-export when the such re-export conditions of participation in the tournament. is one of If,-(i) awarded to members of Indian teams for their participation in international tournaments or competitions outside India; and (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the said goods do ; not constitute an article of general utility If,-(i) the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of the Department of Youth Affairs and Sports; India in 5. Medals and trophies 6. by Prizes won any member of an Indian team of approval India, tournament (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department to the effect that,- (a) the importer is a member of an Indian team which participated, the the with in an Government of international or competition in relation to any sport or game and has won the prize in such tournament or competition; and the said prize has been (b) announced, such before tournament or competition has been held, by its organizers; and an gives (iii) importer the Assistant undertaking Commissioner of Customs or Deputy Commissioner of Customs, time and place of at importation, that the prize shall remain in his possession, control and use and shall not be sold or parted with for a period of five years the date of such from importation. the the to Notification No. 146/94-Cus., dated 13-7-1994 as amended by Notifications No. 101/95-Cus., dated 26-5-1995; No. 132/95-Cus., dated 28-8-1995, No. 48/96-Cus.,dated 23-7-1996, No.24/2002 dated 01.03.2002 and No.88/2002-cus dated 28-8-2002.

Source: Government of India — Customs - Notifications (Tariff), dated 13.07.1994. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

196219751994199519962002

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