New York Consolidated Laws, General Business Law - GBS § 697-b. Affirmative defenses

It shall be an affirmative defense to claim under this section that:  (a) the nonconformity, defect or condition does not substantially impair the value, use or safety of the equipment;  (b) the nonconformity, defect or condition is the result of abuse, neglect or unauthorized modifications or alterations of the farm equipment;  (c) a claim by the consumer was not filed in a timely manner;  or (d) any other affirmative defense allowed by law.