Parts and accessories clarification: parts of broadcast television receiver sets qualify for notification benefits after punctuation interpretation. The phrase 'parts and accessories' in Sl. No. 4(iv) of the Annexure to Notification No. 175/86-C.E. refers only to refrigerating and air-conditioning appliances and machinery, not to broadcast television receiver sets; therefore parts and accessories of broadcast television receiver sets are eligible for the benefit of that notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Parts and accessories clarification: parts of broadcast television receiver sets qualify for notification benefits after punctuation interpretation.
The phrase "parts and accessories" in Sl. No. 4(iv) of the Annexure to Notification No. 175/86-C.E. refers only to refrigerating and air-conditioning appliances and machinery, not to broadcast television receiver sets; therefore parts and accessories of broadcast television receiver sets are eligible for the benefit of that notification.
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