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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.86 /2017 –Customs
New Delhi, the 14th November, 2017
G.S.R …. (E).- In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section
3, of Customs Tariff Act, 1975 (51 of 1975),the Central Government, on 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 with in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975) , when imported into India, from whole of the integrated tax leviable
thereon under sub-section (7) of section 3 of said Customs Tariff Act subject to
the conditions as specified in Column (3) of the said Table:
TABLE
| S. No. |
Description of Goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
The following sports goods for:
I. ARCHERY
(1) Bows and Arrows
(2) Bow Handles
(3) Bow Limbs
(4) Bow
Sinked
(5) ‘V’ Bar Set
(6) Button
(7) String Material - fast
and light
(8) Arrow Tabs
(9) Finger Tabs
(10) Arm Guards
(11) Target Face
(12) Binoculars
(13) Target Boss
(14) Bow
string
(15) Clicker
(16) Fletching Jig
(17) Fletches
(18)
Chest Guard
(19) Arrow Rest
(20) Arrow Quiver
(21) Nock
II. ATHLETICS
(1) Throwing Hammers
(2)
Discus
(3) Shot .
(4) Javelin
(5) Fibre Glass Vaulting Poles
(6) Shoes
(7) Spikes
(8) Cross Bar
(10) Pole Vault
(11)
Cross Bar (high Jump)
(12) Hurdles
(13) Take off Board
(14)
Pole Vault Upright
(15) Spring Board
(16) Starting Blocks
IIl. BADMINTON
(1) Shuttlecocks
(2)
Racquets
(3) Racquet Strings
IV. BASKETBALL
(1) Hydra Upright
(2) Basket balls of superior
quality
(3)
24-second electronic device
V. BILLIARDS AND
SNOOKER
(1) Billiards/Snooker 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
(8)
Teeth Guard
(9) Punching pad
(10) Breast Guard for Ladies
(11)
Bandage
(12) Scoring Device
VIA. CRICKET
(1) Cricket Balls
(2) Bowling machines
(3) Swiss ball for physical
fitness/training
(4) Aerobic equipment for
physical training
VIB.
CARROM
(1) Carrom Board
VIC. CANOEING,
KAYAKING
AND ROWING
(1) Boats
(2) Paddles
(3)
Ergometers
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) for
competitions and training, with
spares
(7) Racing cycle (Track) for
competitions and training,
with
spares
VIII. FENCING
(1)
Complete set of fencing
equipment with accessories/
spares
(2)
Shoes
IX. FOOTBALL
(1) Footballs of
superior quality
(2) Goal keeper kits, complete
(3) Football Shoes
(4) Shin Guard
X. GYMNASTICS
(1) Trampoline
(2) Parallel bar
(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
(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
XI.
GOLF
(1) Golf balls
(2) Golf clubs
XII. HOCKEY
(1) Complete goal keeper’s kits
(2) Synthetic dimpled balls
(3)
Shoes
(4) Hockey Sticks
(5) Goal Post
(6) Turf cleaning Machine
(7) Ball Throwing Machine
XIII. HANDBALL
(1) Hand balls of superior quality
XIV. JUDO
(1) Judo Mats
(2) Judo Dresses
(3) Supporting and Strapping
(4)
Judo Dummy
(5) Shoes
(6) Crash Mate
(7) Scoring System
XV. SHOOTING
(1) Rifles - .22 Calibres
(should
have at least an outside barrel
diameter of 10 mm.)
(2)
Pistols - .22 and .32 Calibres
(barrels should be measured from
the Breach point)
(3) Air Rifles/Pistols - 4.5
mm/0.177 Calibres
(4) Shot Guns -12 bore (should be
"Ventilated Rib" and "Single
Sighting Planes")
(5) Air pellets - Diabelotype (i.e.
with flat
nosecand metround on
painted nose)
(6) Ammunition -
12 bore
cartridges,
.27 air pellets,
.22 bore match cartridges,
.22
bore rapid fire (short)
cartridges,
.22 bore pistol match standard
sports,
.32 bore wad - cutters
(7) .32 bore revolver (barrel
length should not be less than
4
1/2" and measurements are to be
taken from the end of the cylinder
holding the cartridge)
(8) .22
bore revolver - (barrel
length same as above)
(9) Telescope
(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
XVI. SKIING
(1) Skis
(2) Ski bindings
(3) Ski boots
(4) Ski suits
(5)
Shoes
XVII. SWIMMING/WATER
POLO
(1)
Goggles
(2) Pace clocks
(3) Pull buoy
(4) Kick boards
(5)
Lane Rope
(6) Resuscitators
(7) Life Jackets
(8) Portable
Starting Blocks
(9) Stop Watch
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 fibreglass 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.
XXIII.
EQUESTRIAN
(1) Saddle
(2) Bridle
(3) Stirrup
Leather
(4) Stirrup Iron
(5) Bits
(6) Jumping Set
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 for training purposes;
(b) the importer, at
the time of importation of the goods, produces a certificate to the
Assistant 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 Sports, Ministry of Human Resource Development,
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
(iii) that the said goods are essential
for the training purposes of the importer and recommends grant of the
exemption;
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.
(c) arms and ammunition shall
be subject to the Licensing conditions imposed by the Directorate
General of Foreign Trade and approvals by the Ministry of Home Affairs.
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2. This notification shall come into force with effect from the 15th day of
November, 2017.
(Ruchi Bisht)
Under Secretary to Government of India
[F. No.
354/320/2017-TRU]
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