Summary
Parties
Operative part
Keywords
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Common Customs Tariff - Tariff headings - Composite television camera-cum-video recorder requiring an accessory to record television programmes - Classification under subheading 92.11 B - Conditions
Summary
According to the Explanatory Notes to the Common Customs Tariff Nomenclature which constitute an important factor in the interpretation of that tariff ( see judgments of 8 May 1974 in Case 183/73 Osram (( 1974 )) ECR 477 and of 26 February 1980 in Case 54/79 Hako-Schuh (( 1980 )) ECR 311 ) subheading 92.11 B concerning "television image and sound recorders or reproducers" covers composite apparatus incorporating within the same housing a television camera and a video recorder . That subheading must be interpreted as meaning that it also includes such apparatus where the latter is unable to record television programmes except by means of an accessory which must be obtained separately in so far as the accessory has only a secondary function in the recording of television progammes and its price is negligible in relation to the price of the composite apparatus .
Parties
In Case 245/87
REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof ( Federal Finance Court ) for a preliminary ruling in the proceedings pending before that court between
Blaupunkt-Werke GmbH, whose registered office is in Hildesheim,
and
Oberfinanzdirektion Berlin,
on the interpretation of subheadings 85.15 A IV and 92.11 B of the Common Customs Tariff ( Official Journal L 345, 8.12.1986, p . 1 ),
THE COURT ( First Chamber )
composed of R . Joliet, President of Chamber, Sir Gordon Slynn and G . C . Rodríguez Iglesias, Judges,
( the grounds of the judgment are not reproduced )
in answer to the questions referred to it by the Bundesfinanzhof, by order of 7 July 1987, hereby rules :
Operative part
Subheading 92.11 B of the Common Customs Tariff must be interpreted as meaning that it includes composite apparatus incorporating within the same housing a television camera and a video recorder which is unable to record television programmes except by means of an accessory which must be obtained separated in so far as the accessory has only a secondary function in the recording of television programmes and its price is negligible in relation to the price of the composite apparatus .
Full & Egal Universal Law Academy