ALL INDIA TENNIS ASSOCIATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Applicants filed these applications for waiver of pre -deposit of duty.

(2.) Heard both sides.

(3.) Applicants made an import of raw -material for synthetic track and claimed the benefit of Notification No. 146/94, dated 13 -7 -94. The adjudicating authority denied the benefit on the ground that the Notification No. 146/94 provides exemption on sports goods, sports equipments and sports requisites and the goods, in question, are not sports requisites. Appellants filed appeals and the same were dismissed.