2016 (3) TMI 938 - AT - Customs

Eligibility of benefit of Notification No. 146/94-Cus - Import of acrylic resin based sports surface in liquid form - Certificate issued by the Sports Authority of India to import the items provided by appellant - Held that - the issue is no more res integra in asmuch as this Tribunal in the case of Syncotts International vs. Commissioner of Customs 2016 (1) TMI 184 - CESTAT MUMBAI , the goods imported by the appellant are eligible for the benefit of Notification No. 146/94-Cus. Demand of duty - Timber pallets, 20 foot container, 3 foot drop drag and 3 foot drop drag straps - Department contended that 3 foot drop drag and 3 foot drop drag straps are restricted as per show cause notice and can be imported by specific licence only - Held that - no such licence is produced by the appellant-importer before the lower authorities or even before us. Also timber pallets, 20 foot container do not form part of the certificate issued by the Sports Authority of India for the benefit of exemption under Notification 146/94-Cus as they may not play any role in the laying of turf for All India Tennis Association. Therefore, duty liability on all four items are confirmed. - Appeal disposed of

Summary

Issues Involved:
- Eligibility for benefit of Notification No. 146/94-Cus
- Duty liability on specific items imported

Eligibility for benefit of Notification No. 146/94-Cus:
The case revolved around whether goods imported by the appellant were eligible for the benefit of Notification No. 146/94-Cus. The appellant had imported acrylic resin based sports surface for laying synthetic track, contested by the Revenue. The appellant argued that the goods were certified by the National Sports Authority of India, making them eligible for the notification. The Tribunal referred to a previous case where a similar issue was decided in favor of the importer. It was established that the appellant was given a certificate by the Sports Authority of India, making them eligible for the benefit of the notification. The Tribunal also cited a previous case where raw material for a synthetic track was considered a sport requisite and exempted under the notification. Consequently, the Tribunal held that the goods imported by the appellant were indeed eligible for the benefit of Notification No. 146/94-Cus.

Duty liability on specific items imported:
Regarding the duty liability on specific items like 3 foot drop drag, 3 foot drop drag straps, timber pallets, and 20 foot container, the Tribunal upheld the duty liability on the drag items due to the lack of a specific license for their importation. The appellant failed to produce the required license before the authorities. Additionally, the duty liability on timber pallets and 20 foot container was confirmed as these items were deemed not essential for laying the turf for the All India Tennis Association, thus not covered under the exemption of Notification 146/94-Cus. Consequently, the duty liability on these specific items was upheld, while the goods imported by the appellant were deemed eligible for the benefit of the notification. The appeal was disposed of accordingly.