Parts and Accessories of Broadcast Television Receiver sets [Chapter 84] - Central Excise - 21/18/86-TRU

Parts and Accessories of Broadcast Television Receiver sets [Chapter 84] Letter No. B. 21/18/86-TRU Dated 17-8-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Parts and Accessories of Broadcast Television Receiver sets [Chapter 84] Reference is invited to Notification No. 175/86-C.E., dated 1.3.1986. Sl. No. 4 of the Annexure to the said notification excludes certain goods from the benefit of this notification. Sub-serial number (iv) excludes besides other items "broadcast television receiver sets; refrigerating and airconditioning appliances and machinery, and parts and accessories thereof". 2. A doubt has been expressed by certain Collectors whether "parts and accessories "refers to" refrigerating and airconditioning appliances and machinery" alone or to "broadcast television receiver sets" also. This doubt has arisen as the Budget Bulletin and Central Excise Tariff published by Directorate of Publications use comma instead of semicolon between "broadcast television receiver sets" and "refrigerating and air-conditioning applicances and machinery". 3. The matter has been examined. Gazette copy of the said notification contains semicolon between "broadcast television receiver sets" and "Refrigeration and air-conditioning appliances and machinery". Expression "parts and accessories" used in Sl. No. 4(iv) of the Annexure to the said notification refers to "Refrigerating and air-conditioning appliances and machinery" alone and not to "broadcast television receiver sets". Thus parts and accessories of broadcast television receiver sets are not excluded from the benefit of notification 175/86-C.E., dated 1.3.1986. These would therefore be eligible for the benefit of the said notification.