https://www.taxtmi.com/caselaws?id=46865 A rack series system comprising a turntable, cassette deck, amplifier, graphic equalizer and speakers was held to fall within old Tariff Item 33F because the entry covered musical systems commercially known as stereo or hi-fi systems. The use of the word "namely" in the tariff description did not restrict the entry only to the listed components, so a system answering that commercial description remained classifiable under the specific item rather than the residuary item. The classification under Tariff Item 33F was therefore confirmed. en-us Thu, 18 Dec 2003 00:00:00 +0530 Mon, 28 Apr 2014 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46865 A rack series system comprising a turntable, cassette deck, amplifier, graphic equalizer and speakers was held to fall within old Tariff Item 33F because the entry covered musical systems commercially known as stereo or hi-fi systems. The use of the word "namely" in the tariff description did not restrict the entry only to the listed components, so a system answering that commercial description remained classifiable under the specific item rather than the residuary item. The classification under Tariff Item 33F was therefore confirmed. Case-Laws Central Excise Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46865