2016 (1) TMI 184 - AT - Customs

Import of Sports goods - Classification of goods - benefit of notification 146/94 - whether in terms of above notification, All India Tennis Association can be considered as importer - Held that - Tribunal in its order in the case of All India Tennis Association Vs. Commissioner 2003 (1) TMI 595 - CEGAT, NEW DELHI allowed the benefit to raw material for synthetic track by considering it as a sport requisite and consequently admissible for exemption under notification. The Tribunal while arriving at its decision considered Board Circular No. 70/02 dated 25/10/2002. Therefore, we hold that the Dy. Commissioner classified goods wrongly. Invoices as well as Bill of Entry clearly state that the goods are imported on the account of All India Tennis Association. A certificate has issued by the apex Sports body in the country i.e. Sport Authority of India also certifying that import is being made by the All India Tennis Association. The LC which is opened also indicates that importer is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/ material for their tennis court to be used in national /international competition. The definition of importer in Section 2(26) of the Customs Act reads as (26) importer, in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer;. In the present case facts reveals that the All India Tennis Association is held to be the importer both by the appellant as well as the Association. Therefore the conditions of the Notification are met. The conditions of the notification being fulfilled, we held that benefit of notification 146/94 dated 31/7/1994 is admissible. - Decided in favour of assessee.

Summary

Issues: Classification of imported goods under notification 146/94 for duty exemption

In this case, the appellant imported tennis court requisites and classified them under chapter heading 9506, seeking the benefit of notification 146/94. The department disagreed with the classification and denied the notification's benefit, demanding duty payment. The Dy. Commissioner classified the items under various chapter subheadings and denied the benefit. The Commissioner (Appeals) also ruled against the appellant, stating that the benefit under the notification is only available if the goods are imported by the National Sports Federation. The main argument presented was the certification from the Sports Authority of India indicating that the goods were imported by the All India Tennis Association for national/international competitions. The Revenue argued that the exemption is not applicable as the goods were not imported by a National Sports Federation. The Tribunal considered previous cases and circulars, concluding that the goods were wrongly classified by the Dy. Commissioner. The Tribunal determined that the All India Tennis Association could be considered the importer based on invoices, the Bill of Entry, and certifications from the Sports Authority of India. As the conditions of the notification were met, the benefit of notification 146/94 was deemed admissible, and the appeal was allowed.