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Challenge cups and trophies won by a unit of Defence Force or its members
Notification
No. 259 dated 11th October 1958 (As amended by
notification no. 128/86)
Challenge
cups or trophies -
(a)
which have been won by any unit of the Defence Forces in India or by a
particular member or members of such unit in a competition which is not confined
to units or members of the units stationed in India; or
(b)
which are being re-imported and which before being exported has been won
by any such unit or member or members
of a unit in a competition not satisfying the above mentioned condition; or
(c)
which have been sent by donors resident abroad for presentation to or
competition among such units or members of such units, are exempt from the whole
of the duty of customs leviable thereon which is specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the
additional duty leviable thereon under section 3 of the said Customs Tariff Act.
Provided
that the articles of which free entry is claimed are certified by the Officer
commanding the Unit or Brigade or any higher military authority or any of their
staff Officers as having been offered for competition or presented with the sole
or main object of encouraging military efficiency; provided further that the
cups or trophies had engraved on them before being shipped the object for which
presented, and except in the case of those sent by donors resident abroad for
competition in India in the name of the winner or winners
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