Classification of hi-fi rack systems held to fall under Tariff Item 33F, excluding residual classification

Rack series music systems comprising an integrated amplifier, speakers, turntable, cassette deck and graphic equaliser were treated as commercially known stereo or hi-fi systems. On the product literature, the turntable and cassette deck were attached components and the equaliser operated as an accessory with the amplifier, so the goods fell under Tariff Item 33F of the First Schedule to the Central Excises and Salt Act, 1944. Tariff Item 68, being a residual entry for goods not elsewhere specified, could not apply where the goods were already covered by Item 33F.

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Issues: Whether the rack series system consisting of amplifier, speakers, turntable, cassette deck and graphic equaliser was classifiable under Tariff Item 33F of the First Schedule to the Central Excises and Salt Act, 1944, or under Tariff Item 68.

Analysis: The product literature showed that the goods were marketed as high-fidelity music systems centred around an integrated amplifier with speakers. The literature also indicated that the turntable and cassette deck were attached components, while the graphic equaliser operated with the amplifier as an accessory or optional component. On that description, the goods answered the description of musical systems commercially known as stereo or hi-fi systems under Tariff Item 33F. Since Tariff Item 68 applied only to goods not elsewhere specified, it could not be invoked where the goods were covered by Tariff Item 33F.

Conclusion: The classification under Tariff Item 33F was upheld and the claim for classification under Tariff Item 68 failed.

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