Exemption to articles and component parts as replacement of defective articles imported earlier as private personal properties - 080/1970 - Customs -Tariff

Exemption to articles and component parts as replacement of defective articles imported earlier as private personal properties. Notfn. No. 80/70-Cus. Dated. 29.8.1970 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts articles and component parts thereof, when imported respectively for the replacement of defective articles or component parts thereof 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), 1 [***] subject to the following conditions, namely:- (i) the defective articles were brought into India earlier from places outside India by an importer who is an individual and the defective articles are his private personal properties (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 manufacturer in terms of the warranty given by the manufacturer in accordance with the establised 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. 2 [ 2. Nothing contained in this notification shall have effect after the 4 [ 31st March, 2029 ] . ] --------------------------------------------- Notes:- [Notfn. No. 80/70-Cus. dt. 29.8.1970 as amended by Notfn. No. 129/86 and 21/06 dated 28-02-06]. 1. Omitted vide Not. 44/ 2017 - Dated 30-6-2017 , w.e.f.1st day of July, 2017 before it was read as. and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, 2. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 3. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 4. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 3 [ 30th September, 2024 ]