https://www.taxtmi.com/caselaws?id=93115 Woofer and tweeter imported for customs classification were treated as loudspeakers falling within Item 33F(2) of the Central Excise Tariff rather than Item 68 for countervailing duty purposes. The tariff entry was read in light of dictionary and encyclopaedic meanings, and the structure of the entry showed that the enclosure requirement applied to speaker systems, not to speakers simpliciter. Because the goods were admitted not to be housed in acoustically designed enclosures, that did not exclude them from the speakers entry. The customs classification was therefore sustained, and refund was denied. en-us Tue, 27 Jun 1989 00:00:00 +0530 Tue, 08 Nov 2011 14:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93115 Woofer and tweeter imported for customs classification were treated as loudspeakers falling within Item 33F(2) of the Central Excise Tariff rather than Item 68 for countervailing duty purposes. The tariff entry was read in light of dictionary and encyclopaedic meanings, and the structure of the entry showed that the enclosure requirement applied to speaker systems, not to speakers simpliciter. Because the goods were admitted not to be housed in acoustically designed enclosures, that did not exclude them from the speakers entry. The customs classification was therefore sustained, and refund was denied. Case-Laws Customs Tue, 27 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93115