Exemption to sports goods – air rifles exempted

By Vijay Kumar

Air Rifles/Pistols- 0.177 calibres are exempted from Customs duties subject to the conditions that

(a) the said goods are imported into India by the National Rifle Association of India for the purpose of imparting training;

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, from an officer not below the rank of a Director in the Sports Authority of India, recommending grant of exemption to the said goods and indicating, -

(i) the name and address of the importer of the said goods;

(ii) the description, quantity and value of the said goods; and

(iii) that the said goods are required for the purpose of imparting training.

NOTIFICATION No.112/2006-Cus., Dated: November 9, 2006