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of <h1>Clarification: Parts for Broadcast TV Receiver Sets Eligible for Benefits Under Notification No. 175/86-C.E.; Exclusion Applies to Refrigeration Items.</h1> The circular addresses a clarification regarding Notification No. 175/86-C.E., dated 1.3.1986, concerning the exclusion of certain goods from its benefits. Specifically, it resolves confusion about whether 'parts and accessories' apply to both 'broadcast television receiver sets' and 'refrigerating and air-conditioning appliances and machinery.' The Gazette copy clarifies that the exclusion applies only to the latter, meaning parts and accessories of broadcast television receiver sets are eligible for the benefits of the notification. The issue arose due to punctuation discrepancies in official publications.
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