Accessories to electronic goods: car stereo speakers classified under Entry 55, not as standalone sound transmitting equipment.

Speakers sold for use with car stereos were treated as accessories to electronic goods under Entry 55, because Entry 55 covers electronic systems, instruments, apparatus and appliances, together with their spare parts and accessories. Entry 134, which covers loudspeakers and similar sound transmitting equipment, was held inapplicable on these facts since a speaker attached to a car stereo functions as part of that electronic system rather than as a standalone loudspeaker. The goods were therefore correctly classified under Entry 55 and not Entry 134, and the revision failed.

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Issues: Whether speakers sold for fixing in cars are taxable under Entry 134 as sound transmitting equipment including loud speakers, or under Entry 55 as electronic goods and accessories.

Analysis: Entry 55 is a general entry covering electronic systems, instruments, apparatus and appliances, along with their spare parts and accessories, while Entry 134 specifically covers loud speakers and similar sound transmitting equipment. Car stereos are electronic goods under Entry 55, and speakers sold for use with such stereos are accessories to those electronic goods. A loud speaker that is not an accessory to any electronic item would fall under Entry 134, but speakers attached to car stereos remain within Entry 55 because they are necessary for the use of the stereo and function as its accessories. On that reasoning, the specific factual setting did not take the goods out of Entry 55.

Conclusion: The speakers sold for use with car stereos were correctly classified under Entry 55 and not under Entry 134; the revision failed.

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