# C_2007283EN.01001001.xml

| 24.11.2007 | EN | Official Journal of the European Union | C 283/10 |
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24.11.2007

EN

Official Journal of the European Union

C 283/10

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Reference for a preliminary ruling from VAT and Duties Tribunal, Manchester (United Kingdom) made on 10 August 2007 — Azlan Group plc v Her Majesty's Commissioners of Revenue and Customs

(Case C-389/07)

(2007/C 283/17)

Language of the case: English

Referring court

VAT and Duties Tribunal, Manchester

Parties to the main proceedings

Applicant: Azlan Group plc

Applicant:

Defendant: Her Majesty's Commissioners of Revenue and Customs

Defendant:

Questions referred

| (1) | Is the Combined Nomenclature (Council Regulation (EEC) No 2658/87 (1) as amended by Commission Regulation (EC) No 1734/96) to be interpreted as requiring that the representative sample goods in issue between the parties be classified as ‘Automatic data-processing machines and units’ thereof under tariff heading 8471 (or under the relevant parts heading of Chapter 84, that is to say tariff heading 8473)? |
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(1)

Is the Combined Nomenclature (Council Regulation (EEC) No 2658/87 (1) as amended by Commission Regulation (EC) No 1734/96) to be interpreted as requiring that the representative sample goods in issue between the parties be classified as ‘Automatic data-processing machines and units’ thereof under tariff heading 8471 (or under the relevant parts heading of Chapter 84, that is to say tariff heading 8473)?

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| (2) | If the answer to Question (1) is in the negative in respect of one or more of the representative sample goods in issue between the parties, is the Combined Nomenclature to be interpreted as requiring that such goods be classified as ‘Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunications apparatus for carrier-current line systems or for digital line systems; videophones’ under tariff heading 8517 (or under the relevant parts heading, that is to say tariff heading 8517 or 8548, pursuant to Note 2(b) or (c) of Section XVI)? |
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(2)

If the answer to Question (1) is in the negative in respect of one or more of the representative sample goods in issue between the parties, is the Combined Nomenclature to be interpreted as requiring that such goods be classified as ‘Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunications apparatus for carrier-current line systems or for digital line systems; videophones’ under tariff heading 8517 (or under the relevant parts heading, that is to say tariff heading 8517 or 8548, pursuant to Note 2(b) or (c) of Section XVI)?

| (3) | Are such of the representative sample goods in issue between the parties as are capable of linking LANs always classifiable under Chapter 84 or do such products thereby perform a specific function other than data processing within the meaning of Chapter 84 Note 5(E)? |
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(3)

Are such of the representative sample goods in issue between the parties as are capable of linking LANs always classifiable under Chapter 84 or do such products thereby perform a specific function other than data processing within the meaning of Chapter 84 Note 5(E)?

| (4) | In the light of the answers to the previous questions, what is the position in relation to chassis products? |
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(4)

In the light of the answers to the previous questions, what is the position in relation to chassis products?

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(1)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, p. 1).

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