ECJ Regulations No 1638/94 and No 1165/95 concerning the classification of certain goods in the Combined Nomenclature are invalid inasmuch as they classify under heading No 8517 of the Combined Nomenclature (electrical apparatus for line telephony or line telegraphy) the adapters, link adapters and transceivers described in items 1 to 3 of the annex to Regulation No 1638/94 and the adapter cards described in item 4 of the annex to Regulation No 1165/95.
The Commission ought to have realised, in the light of the wording of headings No 8471 and No 8517, read in conjunction with the explanatory notes, as worded when those regulations were adopted, that it was wrong to classify those types of network equipment under heading No 8517. That error is manifest and consequently renders those regulations invalid.
Items of computer network equipment which are connectable to the central processing unit either directly or through one or more other units, which are specifically designed as part of a data-processing system, which are able to accept or deliver data in a form which can be used by the system and which have no function that they would be capable of performing without the assistance of an automatic data-processing machine must be classified under heading No 8471 of the Combined Nomenclature.
Citations:
[2001] EUECJ C-463/98, C-463/98, [2001] ECR I-3495
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Cited by:
Cited – Sony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .
Lists of cited by and citing cases may be incomplete.
European, Customs and Excise
Updated: 04 June 2022; Ref: scu.162737