61987CJ0245_EN
Parties
Operative part
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 .