- (1.) This appeal deals with classification of the Rack Series System manufactured by the appellant concern. The system manufactured by the appellants consists of the following: "(A) turntable, (b) cassette deck, (c) amplifier (d) graphic equaliser, (e) speakers. "
(2.) The question is whether the said system falls under old Tariff Item 33-F or the residuary item. The old Tariff Item 33-F reads as follows: tariff Item 33-F - Musical systems "33-F.musical systems commercially known as stereo or hi-fi systems, namely- (1) Stereo or hi-fi amplifiers. (2) Speakers and speaker systems housed in acoustically designed enclosures which are ordinarily used as attachments with stereo or hi-fi systems, or with radios (including transistor sets) , tuners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having inbuilt stereo devices. "
(3.) Thus 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.;