Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994, so as to exempt “Trophy” when imported into India by the National Sports Federation or any other registered sports body, for being awarded to the winning team in the international

(1)

(2)

(3)

“11.

Trophy when imported into India by the

National Sports Federation recognised by the Central Government or any Sports Body registered under any law for the time being in force, for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India

(i)   The  Assistant Commissioner of

Customs or Deputy Commissioner of Customs, as the case may be, is satisfied that the said goods do not constitute an article of general utility;

(ii)      The recognised National Sports Federation or the registered Sports Body organising the international tournament including bilateral tournament and World Cup event, gives the following documents to the 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)  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 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.”.