Exemption to re-import of Private personal property, not produced or manufactured in India
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....tion (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 ....
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.... (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 t....