Lukaku was subjected to abuse during the first leg at Juventus “before, during, and after the penalty” he scored to earn Inter a 1-1 draw, the player’s representatives said.
The police did not specify the length of the bans that the fans would face for the offence. They were identified using video footage from the stadium.
Inter fans also taunted their Juventus rivals during the game with chants referring to the 1985 Heysel stadium disaster, police added.
The police findings will be passed on to the soccer authorities for possible further action.
Lukaku will play in the return leg on Wednesday after his one-match ban was overturned by the president of the Italian Football Federation (FIGC) as a measure to fight racism.
Lukaku was sent off after receiving a second yellow card for his goal celebration during which he held his finger up to his mouth to silence Juventus fans.
More investigations are ongoing to identify the rest of those responsible for the chanting.
Meanwhile, after deciding to overturn the ban, the FIGC said in a statement that the report (of the Federal Prosecutor’s Office) indicated ‘unequivocally that the behaviour of the player sanctioned by the match director followed the serious and repeated displays of hatred and racial discrimination by the opposing fans.’
They added: ‘The measure reiterates how the fight against all forms of racism constitutes one of the founding principles of the sporting system.’
