Europa Common Customs Tariff – Combined nomenclature – Classification of a multi-function machine combining the functions of printer, photocopier, facsimile machine and computer scanner – Principal function – Validity of Regulation (EC) No 2184/97.
Classification regulations are adopted ‘when the classification in the CN of a particular product is such as to give rise to difficulty or to be a matter for dispute.’ and ‘It should be borne in mind that a classification regulation is adopted . . on the advice of the Customs Code Committee when the classification of a particular product is such as to give rise to difficulty or to be a matter for dispute. . . . The classification regulation constitutes the application of a general rule to a particular case, and thus contains guidance on the interpretation of the rule which can be applied by the authority responsible for the classification of an identical or similar product.’
Advocate General Mischo
[2001] EUECJ C-119/99, C-119/99, [2001] ECR I-3981
Bailii
European
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.
Updated: 28 August 2021; Ref: scu.162747
