Notification No. 146/94-Cus Dated 13-07-94
Exemption on specified sports material or equipments, mountaineering equipment imported by specified Sports Authorities; and import of cups, trophies and medals after won by Indian sportsmen.-
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 8[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.
S. No. |
Description of goods |
Conditions |
---|---|---|
(1) |
(2) |
(3) |
1. |
The following goods :-
(b) Spares, accessories and consumables relating to goods covered by (a) above. |
2[(a) The said goods are imported into India by,-
1. Sports Authority of India or Sports Authority of concerned State, for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, or
2. a National Sports Federation for its own use or for the use of its State/District Affiliate Associations, in a national or international championship or competition, to be held in India or abroad or for the purposes of training , under a certificate issued by the Sports Authority of India, or
3.
the Services Sports Control Board in the Ministry of Defence for their
own use or for use in a national or international championship or
competition, to be held in India or abroad or for the purposes of
training, under a certificate issued by the Services Sports Control
Board.] Old[(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 India or by the Sports
Authority of concerned State for use in a national or international
championship or competition, to be held in India or abroad;]
(i) the name and address of the importer and the description, quantity and value of the said goods; and
(ii) that the said goods are required for the purpose specified in condition (a) above. |
2. |
The following sports
goods for:
3[(13) Target Boss (14) Bow string (15) Clicker (16) Fletching Jig (17)Fletches (18)Chest Guard (19) Arrow Rest (20)Arrow Quiver (21) Nock]
3[(7) Spikes (8) Cross Bar (10) Pole Vault (1l) Cross Bar (high Jump) (12) Hurdles (13) Take off Board (14) Pole Vault Upright (15) Spring Board (16)
Starting Blocks] 3[(3)
24-second electronic device]
3[(8) Teeth Guard (9) Punching pad (10) Breast Guard for Ladies (11) Bandage (12)
Scoring Device]
3[(3) Football Shoes (4) Shin Guard]
3[(15) Scoring System (16) Mushroom (17) Beat Board (18) Spare Bars (19) Crash Mats (20) Acrobatic Tumbling Mat (21) Floor Exercise Mat (22) Rhythmic Apparatus Ball (23) Rope, Clubs & Ribbon (24) Palm Guard]
3[(4) Hockey Sticks (5) Goal Post (6) Turf cleaning Machine (7) Ball Throwing Machine]
3[(6) Crash Mat (7) Scoring System]
3[(10) 12 Bore Gun (11) .38/.357 revolver/pistol (12) Rifles 7.62/.308 or any caliber upto 8mm (13) Electronic Target scoring system (14) Clay birds]
3[(5) Lane Rope (6) Resuscitators (7) Life Jackets (8) Portable Starting Blocks (9) Stop Watch]
4[XXIII.EQUESTRAIN (1) Saddle (2) Bridle (3) Stirrup Leather (4) Stirrup Iron (5) Bits (6) Jumping Set 10[(7) Warm Blood horse]
XX1V.KABBADI (1) Mats (2) Shoes
XXV. KARATE (1) Karate Mat (2) Kit
XXVI. LAWN TENNIS (1) Rackets (2) Balls (3) Shoes (4) Racket String/ Gut
XXVII. LAWN BOWLING (1) Balls (2) Jack
XXVIII. ROWING (l) Fixed Purt (2) Shoes (3) Row Balls (4) Assorted tools (5) Carbon fibre oars and sculls (6) Ruttons and sleeves for oars (7) Material for boat repair
XXIX. RUGBY (1) Balls (2) Shoes
XXX .SEPAK TAKRAW (l) Balls
XXXI. SOFTBALL (l) Bat (slugger) (2) Catcher kit (3) Balls (4) Umpire Kit (5) Left hand gloves (6) Home Plate Rubber (7) Mitt (8) Chest Guard (9) Leg Guard (10) Hard Tow Shoe (11) Face Mask (12) Helmets
XXXII. SQUASH (l) Racket (2) Balls] |
(a) The said goods are imported into India by a sports person of outstanding eminence
5[Provided that in respect of goods listed under item XV ‘SHOOTING’ specified in column (2) of the Table, the said goods are imported into India by a renowned shooter for training purpose and such importer produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the National Rifle Association of India that the importer is a renowned shooter. Explanation.- For the purpose of this notification, “renowned shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association.]
3[(c) Arms and Ammunition shall be subject to the Licensing conditions imposed by Directorate General of Foreign Trade and approvals by the Ministry of Home Affairs.] |
3. |
The following goods :-
|
(a) The said goods are
imported into India by the Indian Mountaineering Foundation, New Delhi; |
8[4. |
Challenge cups and trophies |
If,- |
8[5. |
Medals and trophies |
If,- |
8[6. |
Prizes won by any member of an Indian team ' |
If,-
|
7 | Clay Birds | |
8 |
The following goods:- |
If, -
|
1[9. |
Air Rifles/Pistols- 0.177 calibres |
If, - (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.] |
4[10 |
(i) The following Anti-doping and dope testing related equipment, namely :- (ii)
(1) Gas Chromatograph (2) Gas Chromatograph-NPD (3) Gas Chromatograph-FID (4) GasChromatograph-C-Isotope Ratio Mass Spectrometer (5) Gas Chromatograph-high resolution Mass Spectrometer (6) Liquid chromatograph (7) Liquid Chromatograph- Mass Spectrometer (8) Elisa processor (9) Immuno Assay Analyser (10) Blood cell counter and other Hematology analysers (11) DNA/EPO analysing equipments Including cameras and other accessories (12) Computer and software other accessories for operating the dope testing related equipment (13) Auxiliary equipment for laboratory use like centrifuges; electronic balances; fume hoods; gas generators; gas supply systems including regulators, pipes and other lab wares (14) Laboratory safety equipment including access control systems;
(ii) Chemicals used for sample processing for dope testing ; and
(iii) Pure drug standards and its metabolites; spiked drug standards in urine/blood; Synthetic standards. |
(a) The said goods are imported into India by7[National Anti-Doping Agency or] National Dope Testing Laboratory in the Ministry of Youth Affairs and Sports; and
(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 Ministry of Youth Affairs and Sports indicating-
(i) the name and address of the importer and the description, quantity and value of the said goods; and
(ii) that the said goods are required in relation to anti-doping and dope testing ] |
Trophy when imported into India by the National Sports Federation recognised by the Central Government or any Sports Body registered under any law for the time being in force, for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India |
(i) The Assistant Commissioner of Customs or
Deputy Commissioner of Customs, as the case may be, is satisfied that
the said goods do not constitute an article of general utility;
(ii) The recognised National Sports Federation or the registered Sports Body organising the international tournament including bilateral tournament and World Cup event, gives the following documents to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, at the time of import, namely:- (a) manufacturer’s invoice; (b) photograph of the Trophy; (c) a declaration stating the purpose of import by the recognised National Sports Federation or the registered Sports Body as well as the International body, if any, at whose behest such Federation or Sports Body is conducting the tournament in India; (d) duration of event; (iii) Such Federation or Sports Body gives an undertaking that,- (a) the said Trophy is retained by the Federation or Sports Body and not disposed of in any manner until the event is concluded; (b) if the Trophy is awarded to the Indian team, such Federation or Sports Body shall retain the Trophy and shall not be disposed of in any manner whatsoever; (c) if the Trophy is awarded to a winning team other than the Indian team, the said Trophy shall be exported; (iv) At the time of export, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the international team which has won the Trophy has participated in the international tournament including bilateral tournament and World Cup held in India and that the identity of the Trophy is established.".]]
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11omit[9[Explanation. . ' For the
removal of doubts, it is hereby clarified that under the provisions of
subsection (4A) of section 25 of the Customs Act, 1962, this conditional
exemption shall, unless varied or rescinded, be valid upto the 31st March,
2023.]
10[2. Nothing contained in this notification shall have effect after the 31st March, 2028.]
1. Added vide Notification No. 112/2006-Cus Dated 9/11/2006
2. Substituted vide Notification No. 5/2010-Cus Dated 19/1/2010
3. Inserted vide Notification No. 5/2010-Cus Dated 19/1/2010
4. Added vide Notification No. 5/2010-Cus Dated 19/1/2010
5. Inserted vide Notification No. 101/2010-Cus Dated 1/10/2010
6. Inserted vide Notification No. 14/2013-Customs Dated 1/03/2013
7 Inserted vide Notification No. 48/2013-Cus Dated 30/10/2013
8. Omitted Vide: Notification No.43/2017-Customs Dated 30/06/2017
9. Inserted vide Notification No. 09/2022-Customs Dated 01/02/2022 (w.e.f 02/02/2022)
10. Inserted vide Notification No. 10/2023-Customs Dated 01/02/2023 (w.e.f 02/02/2023)
11. Omitted Vide: Notification No. 10/2023-Customs Dated 01/02/2023 (w.e.f 02/02/2023)
as amended by Notification No. 101/95-Cus dt 26-5-1995, No. 132/95-Cus dt 28-8-1995, No. 48-96-Cus dt 23-7-1996, No. 24/2002-Cus dt 1-3-2002, No. 88/2002-Cus dt 28-8-2002, No. 137/2003-Cus dt 3-9-2003, No. 172/2003-Cus dt 2-12-2003 , No. 19/2004-Cus dt 13-1-2004, 112/2006-Cus dt. 9/11/2006, No. 5/2010-Cus Dt. 19/1/2010 and 101/2010-Cus Dt. 1/10/2010.]