CUSTOMS Notification No 41 of 2017 dt 30th June, 2017

Posted on 19 April 2023     Category : Notifications

align="bottom" width="112">

 

 

 

 

 

such   Federation   or   Sports   Body   is

 

 

 

 

 

 

conducting the tournament in India;

 

 

 

 

 

(d)

duration of event;

 

(iii)       such Federation or Sports Body gives an undertaking that,-

 

(a)    the said Trophy is retained by the Federation or Sports Body and not disposed of in any manner until the event is concluded;

 

(b)    if the Trophy is awarded to the Indian team, such Federation or Sports Body 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. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/119/2017-TRU]

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

 

Notification no 41/2017 Customs date on 30th June, 2017

 

 

The extract of CUSTOMS Notification No. 41/2017- CUSTOMS is given below:

 

Notification No. 41/2017-CUSTOMS

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 41/2017 – Customs

 

New Delhi, the 30th June, 2017

 

G.S.R.          (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 exempts goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 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

 

 

 

 

 

brought  by  it  into  India  for  being  kept  with  an

 

 

 

 

 

Official Sports Association;

 

 

 

 

 

(ii)  the  Assistant  Commissioner  of  Customs  or

 

 

 

 

 

Deputy Commissioner of Customs is satisfied that

 

 

 

 

 

the team proceeded abroad with the specific purpose

 

 

 

 

 

of participating in the tournament; and

 

 

 

 

 

(iii)  the  importer,  as  well  as  the  Official  Sports

 

 

 

 

 

Association by whom the goods shall be retained,

 

 

 

 

 

gives  an  undertaking that  the  said  goods  shall  be

 

 

 

 

 

retained  by  the  said  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

 

 

If,-

 

 

 

 

 

(i) awarded to members of  Indian teams for their

 

 

 

 

 

participation   in   international   tournaments   or

 

 

 

 

 

competitions outside India; and

 

 

 

 

 

(ii)  the  Assistant  Commissioner  of  Customs  or

 

 

 

 

 

Deputy Commissioner of Customs is satisfied that

 

 

 

 

 

the said goods do ; not constitute an article of general

 

 

 

 

 

utility

 

 

 

 

 

3

 

Prizes  won  by  any  member  of  an

 

If,-(i) the team has participated in any international

 

 

Indian team

 

tournament or competition in relation to any sport or

 

 

 

 

 

game, with the approval of the Government of India

 

 

in the Department of Youth Affairs and Sports;

 

(ii)    the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department 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 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 when imported into India by

If,-

 

 

the   National

Sports

Federation

(i)  the  Assistant  Commissioner  of  Customs  or

 

recognised

by

the

Central

Deputy Commissioner of Customs, as the case may

 

Government  or  any  Sports  Body

be, is satisfied that the said goods do not constitute

 

registered under any law for the time

an article of general utility;

 

being in force, for being awarded to

(ii) the recognised National Sports Federation or the

 

the winning team in the international

 

registered Sports Body organising the international

 

tournament

including

bilateral

 

tournament including bilateral tournament and World

 

tournament and World Cup event to

 

Cup  event,  gives  the  following  documents  to  the

 

be held in India

 

 

 

 

 

 

 

Assistant  Commissioner  of  Customs  or  Deputy

 

 

 

 

 

 

 

 

 

 

Commissioner of Customs, as the case may be, at the

 

 

 

 

 

time of import, namely:-

 

 

 

 

 

(a)

manufacturer’s invoice;

 

 

 

 

 

(b)

photograph of the Trophy;

 

 

 

 

 

(c)

a declaration stating the purpose of import by

 

 

 

 

 

 

the recognised National Sports Federation or

 

 

 

 

 

 

the  registered  Sports  Body  as  well  as  the

 

 

 

 

 

 

International body, if any, at whose behest

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers