Per S.S. Kang : 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.

4. The contention of the applicants is that now the revenue department has issued a Circular No. 70/2002-Customs dated 25.10.2002 [reported in 2002 (53) RLT M13], which clarifies that the material required for laying the artificial surface and synthetic tracks or wooden flooring would also be sports requisites as provided under Notification No. 146/94.

5. In view of above circular, the pre-deposit of duty and penalty is waived.

6. With the consent of both the sides, the appeals are being taken up for hearing.

7. The benefit of notification was only denied on the ground that raw-material for synthetic track is not sports requisite and now the revenue has issued a Circular date