2003 (7) TMI 127

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the admissibility of the benefit of duty exemption in terms of Notification 109/94-Cus., dated 13-7-1994 in respect of material for laying synthetic athletic track imported by the appellants herein. 2. We have heard both sides. 3. The notification exempts synthetic tracks and artificial surfaces falling under Heading 95.06 of the First Schedule to the Customs Tariff Act, 1975 when imported und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lating to sports goods, sports equipments and sports requisites covered at Serial No. 1. 4. The notification with which we are concerned in the present case grants exemption only to synthetic tracks and artificial surfaces falling under Heading 95.06 and does not extend to either sports requisites or consumables thereto. In the light of the above discussion we hold that the benefit of exemption .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X