Notification No. 80/70-Cus Dated 29-08-70

Exemption on articles and components imported within warranty period for replacement of defective articles.- In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, 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 of 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); 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 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 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.

as amended by Notification Nos. 129/86-Cus dt 17-2-1986 and No. 21/2006-Cus dt 28-2-2006.