| Date: |
29-08-1970
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| Notification No: |
CUSTOMS Notification No 80/1970
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
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| Subject: |
Articles and component parts as replacement of defective articles imported earlier as private personal properties
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|
Articles and component parts as replacement of defective articles
imported earlier as private personal properties
Notification
No. 80 dated 29th August 1970 (As amended by notification
no.129/86)
Articles
and component parts thereof, when imported respectively for the replacement of
defective articles or component parts thereof are exempts 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, subject to the
following conditions, namely: -
(i)
the defective articles were brought into India earlier from places
outside India and are private personal properties of the importer;
(ii)
the articles or component parts thereof, as the case may be, are imported
within the warranty period and are supplied free of charge by the foreign
manufacture in terms of the warranty given by the manufacturer in accordance
with the established trade practice pertaining to the articles.
(iii)
the repairs including replacement of the defective parts are done free of
charge by the manufacturer through his agent or branch in India; and
(iv)
the defective articles or component parts thereof if not re-exported, are
destroyed or surrendered to the Customs.
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