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    <title>Exemption to re-import of Private personal property, not produced or manufactured in India</title>
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    <description>Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption&#039;s extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.</description>
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      <description>Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption&#039;s extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.</description>
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