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2003 (12) TMI 61 - SUPREME COURTClassification of goods - Musical systems - whether the said system falls under old Tariff Item 33F or the residuary item - Held that:- any musical system which is commercially known as a "Stereo or hi-fi system" falls within this tariff item. Undeniably the system of the appellants is commercially known as a "Stereo or hi-fi system". The use of the word 'namely' in the tariff item does not mean that only the items specified thereafter fall under the definition of the term "musical system". The term 'namely' only clarifies that even those items would constitute a musical system. All authorities have held that the system manufactured by the-appellants falls under old Tariff Item 33F. We see no reason to take a different view - Decided against assessee.
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