(i) awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association;

(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the team proceeded abroad with the specific purpose of participating in the tournament; and

(iii) the importer, as well as the Official Sports Association by whom the goods shall be retained, gives an undertaking that the said goods shall be retained by the said Association and shall not be disposed of in any manner, save that of subsequent re-export when such re-export is one of the conditions of participation in the tournament.

(i) awarded to members of Indian teams for their participation in international tournaments or competitions outside India; and

(ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the said goods do ; not constitute an article of general utility

(i) the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the Government of India in the Department of Youth Affairs and Sports;

(ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary to the Government of India in the said Department to the effect that,-

(a) the importer is a member of an Indian team which participated, with the approval of the Government of India, in an international tournament or competition in relation to any sport or game and has won the prize in such tournament or competition; and

(b) the said prize has been announced, before such tournament or competition has been held, by its organisers; and

(iii) the importer gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time and place of importation, that the prize shall remain in his possession, control and use and shall not be sold or parted with for a period of five years from the date of such importation.

(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) a 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.