Exemption to Challenge cups, trophies and medals and prizes etc. won by Indian players

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..... 1975 (51 of 1975) , when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of Customs Tariff Act , subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of Goods Conditions (1) (2) (3) 1 Challenge cups and trophies If,- (i) awarded to an Indian team in connection with its participation in a tournament outside India and broug .....

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..... (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 sport or game and has won the prize in such tournament or competition; and (b) the said prize has been announced, before such tournament or competition has been held, by its organisers; and (iii) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time and place of importation, that the prize 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 such importation. 4 Trophy w .....

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..... dy shall retain the Trophy and shall not be disposed of in any manner whatsoever; (c) if the Trophy is awarded to a winning team other than the Indian team, the said Trophy shall be exported; (iv) at the time of export, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the international team which has won the Trophy has participated in the international tournament including bilateral tournament and World Cup held in India and that the identity of the Trophy is established. 1 [ Provided that nothing contained in this notification shall have effect after the 31st March, 2028. ] 2. This notification shall come into force with effect from the 1s .....

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