Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
Tariff Unit
Circular No. 21 /2012-Customs
229-A, North Block
New Delhi-110 001
1st August,,2012
To
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
The Principal Chief Controller of Accounts (C&CE).
Subject: Clarification on the scope of exemption
Notification No.146/94-Customs
dated 13-07-1994.
Sir / Madam,
I am directed to invite your attention to Notification No.146/94-Customs dated
13.7.1994 wherein duty concessions have been extended to certain specified
sports goods, equipments and requisites.
- The matter has been examined by the Board. From the wordings of the
notification no. 146/64-Customs dated 13.07.1994, it is seen that the exemption
covers two broad categories of goods. First category covering sports goods
required for training purposes by a sports person of outstanding eminence, which
are listed in specified terms under each item or sport such as Archery,
Athletics, Badminton etc. The second category being the goods that are described
in general as ‘sports goods, sports equipments and sports requisites’ and their
‘spares, accessories and consumables’ for import by specified sports bodies for
national or international completion/ championship.
- In the second category of goods earlier Board has examined the scope of
exemption for ‘sports requisite’ in the above said notification and clarified
vide Circular No. 70/2002-Cus as follows:
“the exemption provided under Notification No. 146/94-Cus. is wide enough to
include all kind of sports requisites falling within any chapter of the Customs
Tariff and therefore, exemption may not be denied to such goods merely on a
technical ground or taking a narrow meaning of the term sports requisite.”
In view of this and 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.
- In view of the above, it is to clarify that 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. Apparently it excludes only
those types of equipments which are general purpose machines.
- Difficulties, if any, faced in the implementation of these instructions, may
be immediately brought to the notice of the Board.
Yours faithfully,
(A.K.Goel)
Senior Technical Officer
F.No.528/16/2010-CUS(TU)