Two different things, duty free and tourist refund scheme. Basically with duty free, you can't open it til you get on the plane and you need to present a ticket to purchase it. Duty free purchases will reduce most of the duties payable and will sometimes offer their own special rates and deals.
Tourist refund scheme is where you present your receipt and item to the Customs TRS desk before you embark the plane and they refund 10% of the purchase to you (the GST).
Duty free is much cheaper for alcohol, but TRS is often cheaper for electronics and things. If you shop around a bit, you'll see duty free prices aren't that spectacular for most electronics and perfumes.
I say buy the MP3 player here (within 30 days of travelling) and get a receipt. Use it all you want and then get a 10% refund on it before you leave. Also with TRS, you can use the item beforehand, whereas you can't with duty free.
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Shounak
Always Right
My Ride
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