Notification No.05/2010-Customs dated 19.01.2010
Amendments in the notification regarding exemption to specified sports goods, equipments and requisites and mountaineering equipment

G.S.R.43(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 146/94-Customs, dated 13th July, 1994 , published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.575 (E), dated the 13th July, 1994, namely:-

In the said notification, in the TABLE, -

(i) against serial number 1,-

(a) in column (2), for item (a) and the entry relating thereto, the following shall be substituted, namely:-

"(a)Sports goods, sports equipments, sports requisites, including synthetic playing surfaces, fitness equipments, sports medicine, sports apparel";

(b) in column (3), for item (a) and the entries relating thereto, the following shall be substituted, namely:-

"(a) The said goods are imported into India by,-

1. Sports Authority of India or Sports Authority of concerned State, for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, or 

2. a National Sports Federation for its own use or for the use of its State/District Affiliate Associations, in a national or international championship or competition, to be held in India or abroad or for the purposes of training , under a certificate issued by the Sports Authority of India, or 

3. the Services Sports Control Board in the Ministry of Defence for their own use or for use in a national or international championship or competition, to be held in India or abroad or for the purposes of training, under a certificate issued by the Services Sports Control Board.”;

(ii) against serial number 2, in column (2),-

(a) in item I, after sub-item (12), the following sub-items shall be inserted, namely:-

“(13) Target Boss
(14) Bow string
(15) Clicker
(16) Fletching Jig
(17)Fletches
(18)Chest Guard 
(19) Arrow Rest 
(20)Arrow Quiver
(21) Nock";

(b) in item II, after sub-item (6), the following sub-items shall be inserted, namely:-

"(7) Spikes 
(8)Cross Bar 
(10)Pole Vault 
(11)Cross Bar (high Jump) 
(12)Hurdles 
(13)Take off Board
(14)Pole Vault Upright 
(15)Spring Board 
(16)Starting Blocks";

(c) in item IV, after sub-item (2), the following sub-item shall be inserted, namely:

"(3) 24-second electronic device";

(d) in item VI, after sub-item (7), the following sub-items shall be inserted, namely:-

"(8)Teeth Guard 
(9) Punching pad 
(10)Breast Guard for Ladies
(11) Bandage
(12) Scoring Device";

(e) in item IX, after sub-item (2), the following sub-items shall be inserted, namely:-

"(3) Football Shoes 
(4)Shin Guard";

(f) in item X, after sub-item (14), the following sub-items shall be inserted, namely :-

"(15) Scoring System 
(16)Mushroom
(17) Beat Board
(18) Spare Bars
(19)Crash Mats
(20)Acrobatic Tumbling Mat
(21)Floor Exercise Mat
(22) Rhythmic Apparatus Ball
(23) Rope, Clubs & Ribbon
(24) Palm Guard"; 

(g) in item XII, after sub-item (3), the following sub-items shall be inserted, namely:-

“(4) Hockey Sticks 
(5)Goal Post
(6)Turf cleaning Machine 
(7)Ball Throwing Machine";

(h) in item XIV, after sub-item (5), the following sub-items shall be inserted, namely:-

"(6) Crash Mat 
(7) Scoring System"; 

(i) in item XV, after sub-item (9), the following sub-items shall be inserted, namely:-

"(10) 12 Bore Gun
(11) .38/.357 revolver/pistol
(12)Rifles 7.62/.308 or any caliber upto 8mm
(13)Electronic Target scoring system
(14) Clay birds";

(j) in item XVII, after sub-item (4), the following sub-items shall be inserted, namely:-

"(5)Lane Rope 
(6)Resuscitators 
(7)Life Jackets 
(8)Portable Starting Blocks 
(9)Stop Watch”;

(k) after item XXII, the following shall be added, namely:-

"XXIII.EQUESTRAIN
(1) Saddle
(2)Bridle
(3) Stirrup Leather
(4)Stirrup Iron
(5) Bits
(6)Jumping Set

XX1V.KABBADI 

(1)Mats
(2) Shoes

XXV. KARATE

(1) Karate Mat
(2) Kit

XXVI. LAWN TENNIS

(1) Rackets
(2)Balls
(3)Shoes
(4)Racket String/ Gut

XXVII. LAWN BOWLING

(1) Balls
(2) Jack

XXVIII. ROWING

(1)Fixed Purt
(2)Shoes
(3)Row Balls
(4)Assorted tools
(5)Carbon fibre oars and sculls
(6)Ruttons and sleeves for oars
(7) Material for boat repair

XXIX. RUGBY

(1) Balls 
(2)Shoes

XXX .SEPAK TAKRAW

(1)Balls

XXXI. SOFTBALL

(1)Bat (slugger)
(2)Catcher kit 
(3)Balls 
(4)Umpire Kit 
(5)Left hand gloves 
(6)Home Plate Rubber
(7)Mitt
(8)Chest Guard 
(9)Leg Guard 
(10)Hard Tow Shoe 
(11)Face Mask 
(12)Helmets

XXXII. SQUASH

(1)Racket
(2)Balls”;

(iii) against serial number 2, in column (3), after item (b) and the entries relating thereto, the following shall be inserted, namely:-

"(c) Arms and Ammunition shall be subject to the Licensing conditions imposed by Directorate General of Foreign Trade and approvals by the Ministry of Home Affairs.";

(iv) after serial number 9 and the entries relating thereto, the following serial number and entries shall be added, namely:-

 
(1) (2) (3)
“10 (i) The following Anti-doping and dope testing related equipment, namely :-

(ii) 
(1) Gas Chromatograph
(2) Gas Chromatograph-NPD
(3) Gas Chromatograph-FID
(4) GasChromatograph-C-Isotope Ratio Mass Spectrometer
(5) Gas Chromatograph-high resolution 
Mass Spectrometer
(6) Liquid chromatograph
(7) Liquid Chromatograph- Mass Spectrometer
(8) Elisa processor
(9) Immuno Assay Analyser
(10) Blood cell counter and other
Hematology analysers
(11) DNA/EPO analysing equipments 
Including cameras and other accessories
(12) Computer and software other 
accessories for operating the dope
testing related equipment
(13) Auxiliary equipment for laboratory use like centrifuges; electronic balances; fume hoods; gas generators; gas supply systems including regulators, pipes and other lab wares
(14) Laboratory safety equipment including access control systems;

(ii) Chemicals used for sample processing for dope testing ; and

(iii) Pure drug standards and its metabolites; spiked drug standards in urine/blood; Synthetic standards.		 (a) The said goods are imported into India by National Dope Testing Laboratory in the Ministry of Youth Affairs and Sports; and 

(b) the importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from an officer not below the rank of a Director in the Ministry of Youth Affairs and Sports indicating-
(i) the name and address of the importer and the description, quantity and value of the said goods; and
(ii) that the said goods are required in relation to anti-doping and dope testing .”

[F.No.354/77/2009-TRU]

(Prashant Kumar) 
Under Secretary to the Government of India

Note: The principal notification No .146/1994-Customs, dated 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 575(E) dated the 13lh July, 1994 and was last amended by notification No. 112/2006- Customs, dated the 9th November, 2006 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i) vide number G.S.R. 696 (E), dated the 9lh November, 2006.

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