CUS NTF NO. 313/1976 DATE 02/08/1976

Exempts Requisites for games and sports
Requisites for games and sports, falling within Chapter 95, and certified by the apex body in relation to the concerned game or sport, as the case may be, to be required for use in a national or international championship or competition to be held in India or abroad, are exempt from the whole of the basic duty of customs and from the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act.

Explanation : For the purpose of this notification "apex body" in relation to any game or sport, means the highest organisation, other than Government, by which such game or sport is controlled or regulated.

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