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Notification No. 174-Cus., dated 24-9-1966
Private personal property-re-import of
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in
supersession of the notification of the Government of India in the Ministry of Finance (Department of revenue) No. 270-
Customs, dated the 25th October, 1958, the Central Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts goods specified in column (1) of the Table hereto annexed when imported into India from so much of the
duty of customs leviable thereon as is specified in column (3), subject to the limitations and conditions specified in
column (2) thereof, namely :-
TABLE
Goods Limitations and Conditions Extent of Exemption
(1) (2) (3)
Goods not produced or
manufactured in India,
which are private
personal property and
which prior to their
import into India have
been exported there
from.
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
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 con- signed 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.
(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
(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.
Notification No. 174-Cus., dated 24-9-1966 as amended by Notifications No. 99-Cus., dated 21-6-1969
and No. 93-Cus., dated 17-10-1970.
notifications no 174 66 cus | iKargos