9911796707
TMI Blog2011 (4) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... en remanded for fresh decision. The appellant had imported a consignment of materials for laying synthetic athletic track in March 1996, claiming exemption from payment of duty under Customs Notification No.109/94 dated 12.4.1994. The goods were allowed to be cleared provisionally against a bond executed by the importer. Of course, an import licence also was produced by them. The relevant bill of entry classified the goods under SH 9506.00 of the First Schedule to the Customs Tariff Act. The provisional assessment of the goods was based on the declarations made in the bill of entry. Later on, in a show-cause notice dated 16.1.1999, the jurisdictional Assistant Commissioner of Customs proposed to finalise the assessment without grant of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions was not considered by this Tribunal in the earlier round. The Hon ble High Court, after noting the consensus between the writ petitioner and the respondents, remanded the matter to this Tribunal for fresh decision. 3. Before us, the learned counsel for the appellant submits that the appellant is entitled to claim the benefit of Notification 109/94-Cus. It is submitted that what was imported by the appellant was, in fact, parts of athletic track and that, post-clearance, these parts were assembled into athletic track. On this basis, classification of the import item is claimed under Heading 95.06. It is submitted that the appellant, having produced the requisite certificate from the competent officer of the Government to the ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 95.06 of the Tariff Schedule. These materials would rather merit classification as raw materials under Chapter 40 of the Tariff Schedule. Thus, on the classification issue, we have to concur with the lower authorities. If that be so, the appellant cannot claim the benefit of Notification 109/94-Cus. which was applicable only to goods falling under Heading 95.06. In the present appeal, the appellant has claimed that the goods in question were classifiable under SH 9506.99. As we have already indicated, Heading 95.06 covered only complete articles and equipments for general physical exercise, gymnastics, athletics etc. Various sub-headings covered articles/equipments for various sports. The residuary sub-heading (- Other) included 9506.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (ii) that the said goods are required for the purpose specified in condition (a) above. The learned JCDR has submitted that the appellant not being National Sports Federation or Sports authority of India is not eligible to claim the benefit. The learned counsel relies on Circular No.70/2002-Cus. dated 25.10.2002 of CBEC and submits that the Board permitted the benefit of the above Notification to be extended to raw materials imported for laying athletic track. The learned JCDR has countered by submitting that the Board s clarification was on Notification 146/94-Cus. as amended by Notification 88/2002-Cus. dated 28.8.2002. It is pointed out that, by virtue of the said amendment, a Sports Authority of any State can also im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cus. This amendment did not have any retrospective operation and, therefore, the appellant cannot claim the benefit of the amended Notification 146/94-Cus. As rightly submitted by the learned JCDR, the Board s clarification contained in Circular No.70/2002-Cus. dated 25.10.2002 can only be considered as a clarification of Notification 146/94-Cus. as amended by Notification 88/2002-Cus. In other words, the Board s clarification is not applicable to any import made prior to 28.8.2002 in so far as import of sports requisites is concerned. The Board was dealing with import of raw materials for laying synthetic athletic track. It noted that Notification 146/94-Cus. exempted sports requisites, spares, accessories and consumables imported by Nati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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