Exemption to Challenge Cups and trophies, medals and prizes won by Indian teams - 149/94 - Customs -Tariff

Exemption to Challenge Cups and trophies, medals and prizes won by Indian teams Notification No. 149/94-Cus. Dated 13-7-1994 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the duty of customs leviable thereon under the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions laid down in the corresponding entry in column (3) thereof. TABLE S. No. Description of goods Conditions (1) (2) (3) 1. Challenge cups and trophies (i) The said goods are awarded to Indian teams in connection with their participation in a tournament outside India and are brought by them into India for being kept with Official Sports Associations; (ii) the Assistant Collector of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and (iii) the person importing the Challenge Cup or Trophy, as well as the sports association by whom it will be retained, gives an undertaking that the said challenge cup or trophy shall be retained by the sports 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 (i) The said goods have been awarded to members of Indian teams in connection with their participation in international tournaments or competitions outside India; and (ii) the Assistant Collector of Customs is satisfied that such medals and trophies do not constitute an article of general utility. 3. Prizes won by any member of an Indian team (i) The team has participated with the approval of the Government of India in the Department of Youth Affairs and Sports in any international tournament or competition in relation to any sports or games; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of Deputy Secretary to the Government of India in the Department of Youth Affairs and Sports 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 sports or games and has won the prize in such tournament or competition; and (b) the said prize has been announced in advance, that is to say, before such tournament or competition has been held, by the organisers of such tournament or competition; and (iii) the importer gives an undertaking to the Assistant Collector of Customs, at the time and place of importation, to the effect that the said goods 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 importation.