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Goods
not produced or manufactured in India, which are private personal
property and which prior to their import into India have been exported
therefrom
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Provided
that the proper Officer of Customs is satisfied -
(1)
as to the identity of the goods;
(2)
that no drawback of duty was paid on their exports;
(3)
that the ownership of the goods has not changed between the time of
export and re-import or if it has changed that it has remained in the
family of the exporter;
(4)
that the goods are being imported for the personal use and not for sale
and
(5)
(a)
that the goods have been re-imported within three years from the date of
export, or
(b)that
the goods were re-imported after the expiry of three years from the date
of export, but were, shipped or consigned to India within the time limit
allowed under sub-rule (1) of rule
7 of the Baggage Rules 1970 and the owner of such goods returned to
India within three years from his departure from India.
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(i)
In the case of goods, other than those in (ii) below on which any
alterations, renovations, additions or repairs have been executed
subsequent to their export, so much as is in excess of the duty of
Customs which would be leviable if the value of the goods were equal to
the cost of such alterations, renovations, additions or repairs;
(ii)
in the case of goods repaired on a �free of charge� basis in
accordance with the terms of warranties given by the manufacturers or by
their accredited sales agents in accordance with the established trade
practice pertaining to the goods, the whole of the duty of customs;
(iii)
in other cases; the whole of the duty of Customs.
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