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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 41/2017 – Customs
New Delhi, the 30th June, 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), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts goods of the description specified in column (2) of the Table below 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
integrated tax leviable thereon under sub-section (7) of section 3 of Customs
Tariff Act, subject to the conditions, if any, specified in the corresponding
entry in column (3) of the said Table.
TABLE
| S.No. |
Description of Goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
Challenge cups and trophies |
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 such re-export is one of the conditions of
participation in the tournament. |
| 2 |
Medals and trophies |
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 |
| 3 |
Prizes won by any member of an Indian team |
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 India in the Department of Youth Affairs and Sports;
(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, with the approval of the
Government of India, in an international tournament or competition in
relation to any sport or game and has won the prize in such tournament
or competition; and (b) the said prize has been announced, before such
tournament or competition has been held, by its organisers; and
(iii)
the importer gives an undertaking to the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, at the time and place of
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 from
the date of such importation. |
| 4 |
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 |
If,-
(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. |
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/119/2017-TRU]
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