Customs - Exemption to Sports Goods - CBEC Clarifies
NOTIFICATION No. 146/94-Customs dated 13.7.1994 exempts sports goods under certain conditions.
CBEC clarifies:-
Since the notification covers all goods of the description specified therein and falling under any of the chapter of the first schedule, the issue of classification of imported item would not be relevant for the purpose of extending the exemption.
The description of the goods exempted under S.No. 1(a) is "Sports goods, sports equipments and sports requisites" and under 1(b) is "spares, accessories and consumables of (a)", Hence, all types of goods, whether it is an equipment or simple item required for sport are covered under the category 1(a).
It is also clear that the sport equipment covered here includes its spares, accessories and consumables. Hence it could be concluded that the scope of coverage of goods under the category ‘sports goods, sports equipment, sports requisites' is comprehensive.
The said exemption entry is subject to specific conditions such as production of certificate from specified sports bodies/federations for its usage in National or International championship or competition and an undertaking from the importer that the said goods are required for the intended purpose of use.
There is no distinction between mandatory or optional accessory for inclusion or exclusion in the exemption notification.
Further, there is no distinction between general purpose equipment or specialized equipment to the extent it is a sport equipment for extending the notification benefit.
CBEC Circular No. 21/2012 - Customs , Dated: August 01 2012