“goods” includes-

(a)     anything classifiable within any heading or subheading of Part 1 of Schedule No. 1; and

(b)     generally all wares, articles, merchandise, animals, currency, matter or things;

[Definition of “goods” substituted by section 1 of Act 98 of 1970 and section 22 of Act 61 of 2008 effective on 21 October 2008]