Supreme Court of India
Vee Nissan Electronics vs Commissioner Of Central Excise, Mumbai on 18 December, 2003
Equivalent citations: 2004(164)ELT3(SC), (2004)10SCC190, AIRONLINE 2003 SC 285
Bench: S.N. Variava, H.K. Sema
ORDER
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 Equalizer
(f) Speakers"
2. The question is whether the said system falls under old Tariff Item 33F or the residuary item. The old Tariff Item 33F reads as follows :-
"Tariff Item 33F - Musical Systems.
33F 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 stereos or hi-fi systems, or with radios (including transistor sets), turners, radiograms, gramophones (including record players) and tape recorders or players (including cassette recorders or players) having in-built 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.
4. 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. Accordingly, the appeal stands dismissed with no order as to costs.