https://www.taxtmi.com/caselaws?id=87852 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. en-us Tue, 25 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87852 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. Case-Laws Central Excise Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87852