(b) The term "personal effects" shall include for each household one motor vehicle, one electric cooker, one washing machine, one boiler, one refrigerator and one deep-freezer, one radio or radio-gramophone, one television set, one tape-recorder, two air conditioners, minor electrical appliances, as weai as cine and photographic equipment.
(c) If, in individual cases, differences of opinion arise as to whether an article falls within the category of personal effects, such article may also be imported free of duty up to a maximum dutiable value of one thousand Indian Rupees.
(d) Duty and tax-free impotation shall be granted on condition that such articles are re-exported as soon as the expert concerned leaves India upon completion of his activities within the framework of the present Agreement. Such exportation shall not be subject to any restriction.