Judgment of the Court (Second Chamber) of 7 October 1985. - Telefunken Fernseh und Rundfunk GmbH v Oberfinanzdirektion München. - Reference for a preliminary ruling: Bundesfinanzhof - Germany. - Tariff classification - Timer-tuner. - Case 223/84.



European Court reports 1985 Page 03335



Summary

Parties

Subject of the case

Grounds

Decision on costs

Operative part



Keywords

1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF GOODS - MACHINES AND APPLIANCES MADE UP OF DIFFERENT COMPONENTS - ' FUNCTIONAL UNIT ' WITHIN THE MEANING OF THE CUSTOMS COOPERATION COUNCIL ' S EXPLANATORY NOTES - DEFINITION

2 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' PARTS ' OR ' ACCESSORIES ' WITHIN THE MEANING OF SUBHEADING 92.13 D - DEFINITION - CLASSIFICATION OF AN APPARATUS DESCRIBED AS A TIMER/TUNER

Summary

1 . THE FUNCTIONAL UNIT PRINCIPLE REFERRED TO IN THE CUSTOMS COOPERATION COUNCIL ' S EXPLANATORY NOTES IS INTENDED TO ALLOW CLASSIFICATION UNDER A GIVEN HEADING OF MACHINES OR APPLIANCES MADE UP OF COMPONENTS FALLING UNDER SEVERAL TARIFF HEADINGS , IN CASES WHERE THOSE COMPONENTS AS A WHOLE ARE DESIGNED TO PERFORM THE SINGLE CLEARLY-DEFINED FUNCTION REFERRED TO IN THE TARIFF HEADING IN QUESTION . THE PRINCIPLE DOES NOT APPLY WHERE SOME OF THE COMPONENTS MAKING UP A PRODUCT MAY BE USED INDEPENDENTLY OF THE OTHER COMPONENTS AND FOR FUNCTIONS OTHER THAN THOSE WHICH MAY BE PERFORMED BY ALL THE COMPONENTS TOGETHER .

2 . AN APPARATUS DESCRIBED AS A TIMER/TUNER WHICH CONSISTS OF A COLOUR-TELEVISION RECEPTION COMPONENT WITH A 12-PROGRAMME MEMORY AND OF A TIMER THAT CAN BE PRE-SET TO SWITCH THE APPARATUS ON AND OFF UP TO 10 DAYS IN ADVANCE AND WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN IN ORDER TO CONVERT INTO VISIBLE FORM TRANSMISSIONS RECEIVED MUST BE REGARDED AS A PART OR ACCESSORY WITHIN THE MEANING OF SUBHEADING 92.13 D OF THE COMMON CUSTOMS TARIFF .

Parties

IN CASE 223/84

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

TELEFUNKEN FERNSEH UND RUNDFUNK GMBH , HANNOVER ,

AND

OBERFINANZDIREKTION MUNCHEN

Subject of the case

ON THE INTERPRETATION OF HEADING NO 85.15 AND SUBHEADINGS 92.11 B AND 92.13 D OF THE COMMON CUSTOMS TARIFF ,

Grounds

1 BY ORDER OF 10 JULY 1984 , WHICH WAS RECEIVED AT THE COURT ON 4 SEPTEMBER 1984 , THE BUNDESFINANZHOF REFERRED TO THE COURT FOR A PRELIMINARY RULING UNDER ARTICLE 177 OF THE EEC TREATY TWO QUESTIONS ON THE INTERPRETATION OF HEADING NO 85.15 AND SUBHEADINGS 92.11 B AND 92.13 D OF THE COMMON CUSTOMS TARIFF ( CCT ).

2 THOSE QUESTIONS WERE RAISED IN THE COURSE OF PROCEEDINGS BETWEEN TELEFUNKEN FERNSEH UND RUNDFUNK GMBH , HANNOVER , ( HEREINAFTER REFERRED TO AS ' TELEFUNKEN ' ) AND THE OBERFINANZDIREKTION MUNCHEN ( PRINCIPAL REVENUE OFFICE , MUNICH , HEREINAFTER REFERRED TO AS ' THE OBERFINANZDIREKTION ' ) CONCERNING THE TARIFF CLASSIFICATION OF AN APPARATUS DESCRIBED AS A ' TIMER/TUNER T 50 ' IMPORTED BY TELEFUNKEN FROM JAPAN .

3 ACCORDING TO THE DESCRIPTION GIVEN IN THE BINDING CUSTOMS TARIFF RULING , THE APPARATUS CONSISTS ESSENTIALLY OF A COLOUR-TELEVISION RECEIVER WITH A 12-PROGRAMME MEMORY AND A TIMER WHICH CAN BE PRE-SET TO SWITCH THE APPARATUS ON AND OFF OVER A PERIOD OF UP TO 10 DAYS . THE TIMER/TUNER SUPPLEMENTS A VIDEO RECORDER ( THE VR 510 ) PRODUCED BY THE SAME MANUFACTURER , MAKING IT POSSIBLE TO RECORD TELEVISION PROGRAMMES BROADCAST AT THE SAME TIME AND TO PROGRAMME THE RECORDING OF SELECTED BROADCASTS UP TO 10 DAYS IN ADVANCE . FOR THAT PURPOSE THE TIMER/TUNER CAN BE COMBINED ONLY WITH THE VR 510 VIDEO RECORDER .

4 AS REGARDS THE FUNCTION OF THE APPARATUS , TELEFUNKEN STATES IN ITS OBSERVATIONS THAT THE 12-PROGRAMME MEMORY IS NOT DESIGNED TO STORE THE BROADCASTS RECEIVED BY THE TIMER/TUNER BUT IS DESIGNED TO ENABLE THE TIMER/TUNER TO RECEIVE 12 TELEVISION CHANNELS , THE REQUIRED CHANNEL HAVING TO BE SELECTED FOR THE PURPOSE OF EACH RECORDING . ACCORDING TO TELEFUNKEN , THE SIGNALS RECEIVED BY THE TIMER/TUNER , WHICH ARE IN A FORM DETERMINED BY THE PARTICULAR BROADCASTING SYSTEM , ARE TRANSMITTED TO THE VIDEO RECORDER , WHERE THEY ARE RECORDED ON MAGNETIC TAPE ; THE RECEIVER ( TUNER ) HAS THEN PERFORMED ITS FUNCTION . THE SIGNALS MAY THEN BE PASSED , AS REQUIRED , TO THE TELEVISION RECEIVER WITHOUT THE AID OF THE TUNER AND FINALLY BE MADE VISIBLE AND AUDIBLE . BEFOREHAND THEY ARE CONVERTED IN THE TELEVISION RECEIVER BY MEANS OF A HIGHLY COMPLEX INTEGRATED CIRCUIT INTO RGB ( RED , GREEN , BLUE ) SIGNALS WHICH ARE INDEPENDENT OF THE BROADCASTING SYSTEM , THEY ARE AMPLIFIED BY AN RGB AMPLIFIER AND ARE PROCESSED BY A LARGE NUMBER OF ANCILLARY CIRCUITS IN ORDER TO OPERATE THE CATHODE-RAY TUBE . ACCORDING TO TELEFUNKEN , THE VR 510 VIDEO RECORDER WITHOUT THE TIMER/TUNER IS A FINISHED PRODUCT AND IS MARKETED IN THAT FORM . THE ADDITIONAL USE OF THE TIMER/TUNER INCREASES THE RANGE OF USES OF THE VIDEO RECORDER BY ENABLING IT TO RECORD A PROGRAMME WHICH IS BROADCAST AT THE SAME TIME AS THAT WHICH IS BEING WATCHED AND BROADCASTS WHICH ARE SPECIALLY PROGRAMMED IN ADVANCE OR TRANSMITTED DAILY AT THE SAME TIME .

5 IN ITS BINDING CUSTOMS TARIFF RULING OF 14 APRIL 1982 , THE OBERFINANZDIREKTION CLASSIFIED THE TIMER/TUNER UNDER SUBHEADING 85.15 A III B 2 OF THE CCT ( RADIO-BROADCASTING AND TELEVISION TRANSMISSION AND RECEPTION APPARATUS ; RECEIVERS INCORPORATING SOUND RECORDERS OR REPRODUCERS ) ON THE GROUND THAT , IN VIEW OF ITS USE AND THE POSSIBILITY OF RECEIVING TRANSMISSIONS FROM SEVERAL BROADCASTING STATIONS , THE COLOUR-TELEVISION RECEIVER , RATHER THAN THE TIMER , WAS THE COMPONENT WHICH GAVE THE TIMER/TUNER ITS ESSENTIAL CHARACTER WITHIN THE MEANING OF RULE 3 ( B ) OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE CCT . THE TIMER/TUNER COULD NOT BE CLASSIFIED UNDER A HEADING IN CHAPTER 92 OF THE CCT IN THE LIGHT OF NOTE 1 ( C ) TO THAT CHAPTER BECAUSE , ALTHOUGH IT HAD TO BE COMBINED WITH THE VIDEO RECORDER IN ORDER TO FUNCTION , IT WAS NOT DESIGNED TO BE INCORPORATED IN IT ; NOR WAS THERE ANY PROVISION MADE FOR HOUSING IT WITH THE VIDEO RECORDER IN THE SAME CABINET .

6 FOLLOWING AN UNSUCCESSFUL OBJECTION TELEFUNKEN BROUGHT AN ACTION FOR AN ORDER THAT THE TIMER/TUNER SHOULD BE CLASSIFIED UNDER SUBHEADING 92.13 D OF THE CCT ( ' OTHER PARTS AND ACCESSORIES OF APPARATUS FALLING WITHIN HEADING NO 92.11 ' ). IN SUPPORT OF ITS ACTION TELEFUNKEN ARGUED THAT THE TIMER/TUNER COULD NOT FUNCTION ON ITS OWN AND COULD NOT THEREFORE BE CONSIDERED A TELEVISION RECEPTION APPARATUS WITHIN THE MEANING OF TARIFF HEADING NO 85.15 . NOR WAS IT PART OF SUCH AN APPARATUS ; IT WAS A SUPPLEMENT TO THE TUNER OF THE VR 510 VIDEO RECORDER AND THEREFORE A PART OR ACCESSORY OF THAT VIDEO RECORDER , WHICH FELL WITHIN CHAPTER 92 OF THE CCT .

7 THE BUNDESFINANZHOF TOOK THE VIEW THAT ITS DECISION DEPENDED ON THE ANSWERS TO CERTAIN QUESTIONS CONCERNING THE INTERPRETATION OF THE CCT WHICH HAD NOT YET BEEN RESOLVED BY THE COURT AND THEREFORE REFERRED THE FOLLOWING QUESTIONS TO THE COURT FOR A PRELIMINARY RULING :

' ( 1 ) IS THE COMMON CUSTOMS TARIFF TO BE INTERPRETED AS MEANING THAT AN APPARATUS DESCRIBED AS A TIMER/TUNER , CONSISTING OF A COLOUR-TELEVISION RECEPTION COMPONENT WITH A 12-PROGRAMME MEMORY AND OF A TIMER WHICH CAN BE PRE-SET TO SWITCH THE APPARATUS ON AND OFF UP TO 10 DAYS IN ADVANCE , WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN IN ORDER TO CONVERT INTO VISIBLE FORM TRANSMISSIONS RECEIVED , IS TO BE CLASSIFIED UNDER HEADING NO 92.13 D OF THE COMMON CUSTOMS TARIFF?

( 2)IF QUESTION 1 IS ANSWERED IN THE NEGATIVE , WHICH OTHER HEADING OF THE COMMON CUSTOMS TARIFF IS THE APPARATUS TO BE CLASSIFIED UNDER?

'

8 ACCORDING TO THE BUNDESFINANZHOF , THE FIRST QUESTION WHICH ARISES IS WHETHER THE TIMER/TUNER SHOULD BE CLASSIFIED UNDER TARIFF SUBHEADING 92.13 D ; IT CONSIDERS THAT THE ANSWER TO THAT QUESTION DEPENDS ON WHETHER THE TIMER/TUNER IS TO BE REGARDED AS A PART OR ACCESSORY OF AN APPARATUS FALLING UNDER TARIFF SUBHEADING 92.11 B . IN ITS VIEW , THE VR 510 VIDEO RECORDER MIGHT BE SUCH AN APPARATUS .

9 THE BUNDESFINANZHOF CONSIDERS THAT , IF THE TIMER/TUNER CANNOT BE REGARDED AS A PART OR ACCESSORY OF AN APPARATUS FALLING UNDER TARIFF SUBHEADING 92.11 B , THE QUESTION ARISES WHETHER IT SHOULD BE CLASSIFIED UNDER THAT SUBHEADING AS AN INDEPENDENT APPARATUS ; IN THAT CONNECTION THE BUNDESFINANZHOF POINTS OUT THAT IT IS CLEAR FROM THE SUBMISSIONS OF THE PARTIES THAT THE TIMER/TUNER IS SOLELY INTENDED FOR USE WITH THE VR 510 VIDEO RECORDER .

10 FINALLY , THE BUNDESFINANZHOF CONSIDERS THAT , IF THE TIMER/TUNER IS NOT TO BE CLASSIFIED UNDER TARIFF SUBHEADING 92.11 B EITHER , IT SHOULD BE CLASSIFIED UNDER TARIFF SUBHEADING 85.15 A III B 2 IN ACCORDANCE WITH THE OBERFINANZDIREKTION ' S BINDING CUSTOMS TARIFF RULING .

THE RELEVANT PROVISIONS

11 TARIFF SUBHEADING 92.13 D READS AS FOLLOWS :

' OTHER PARTS AND ACCESSORIES OF APPARATUS FALLING WITHIN HEADING NO 92.11 :

...

D . OTHER ' .

12 TARIFF SUBHEADING 92.11 B READS AS FOLLOWS :

' GRAMOPHONES , DICTATING MACHINES AND OTHER SOUND RECORDERS OR REPRODUCERS , INCLUDING RECORD-PLAYERS AND TAPE-DECKS , WITH OR WITHOUT SOUND HEADS ; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS :

...

B . TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS ' .

13 TARIFF SUBHEADING 85.15 A III B 2 READS AS FOLLOWS :

' RADIOTELEGRAPHIC AND RADIOTELEPHONIC TRANSMISSION AND RECEPTION APPARATUS ; RADIO BROADCASTING AND TELEVISION TRANSMISSION AND RECEPTION APPARATUS ( INCLUDING RECEIVERS INCORPORATING SOUND RECORDERS OR REPRODUCERS ) AND TELEVISION CAMERAS ; RADIO NAVIGATIONAL AID APPARATUS , RADAR APPARATUS AND RADIO REMOTE CONTROL APPARATUS :

A . ...

III . RECEIVERS , WHETHER OR NOT INCORPORATING SOUND RECORDERS OR REPRODUCERS :

( A ) RADIO RECEIVERS AND RADIOTELEGRAPHIC AND RADIOTELEPHONIC APPARATUS , FOR USE IN CIVIL AIRCRAFT

( B)OTHER :

1 . ...

2 . OTHER ' .

14 NOTE 1 C TO CHAPTER 92 OF THE CCT STATES THAT CHAPTER 92 DOES NOT COVER :

' MICROPHONES , AMPLIFIERS , LOUDSPEAKERS , HEAD-PHONES , SWITCHES , STROBOSCOPES AND OTHER ACCESSORY INSTRUMENTS , APPARATUS OR EQUIPMENT FALLING WITHIN CHAPTER 85 OR 90 , FOR USE WITH BUT NOT INCORPORATED IN OR HOUSED IN THE SAME CABINET AS INSTRUMENTS OF THE PRESENT CHAPTER ; SOUND RECORDERS OR REPRODUCERS COMBINED WITH A RADIO OR TELEVISION RECEIVER ( HEADING NO 85.15 ) ' .

15 APART FROM TELEFUNKEN , ONLY THE COMMISSION HAS SUBMITTED OBSERVATIONS IN THIS CASE .

16 TELEFUNKEN PROPOSES THAT THE COURT ANSWER THE FIRST QUESTION IN THE AFFIRMATIVE BECAUSE THE FUNCTION OF THE APPARATUS IS TO SERVE AS AN ACCESSORY OF THE VR 510 VIDEO RECORDER . THE VIDEO RECORDER WITHOUT THE TIMER/TUNER IS A FINISHED PRODUCT INASMUCH AS IT IS MARKETED IN THAT FORM AND CAN BE USED FOR RECORDING EITHER A BROADCAST RECEIVED BY THE TELEVISION RECEIVER OR IMAGES AND SOUNDS CAPTURED BY A VIDEO CAMERA . THE ADDITIONAL USE OF THE TIMER/TUNER INCREASES THE RANGE OF USES OF THE VIDEO RECORDER IN THE SENSE THAT IT MAY BE USED TO RECORD A PROGRAMME WHICH IS BROADCAST AT THE SAME TIME AS THAT WHICH IS BEING WATCHED OR BROADCASTS SPECIALLY PROGRAMMED IN ADVANCE OR TRANSMITTED DAILY AT THE SAME TIME . MOREOVER , THE TIMER/TUNER DOES NOT REPRODUCE DIRECTLY THE SIGNALS RECEIVED ; ITS FUNCTION IS LIMITED TO THE TRANSMISSION OF SIGNALS TO THE VIDEO RECORDER FOR THE PURPOSE OF RECORDING . IT CANNOT THEREFORE BE CLASSIFIED AS A TELEVISION RECEPTION APPARATUS .

17 IN THE EVENT OF A NEGATIVE REPLY TO QUESTION 1 , TELEFUNKEN PROPOSES THAT THE TIMER/TUNER BE CLASSIFIED UNDER TARIFF SUBHEADING 92.11 B EITHER AS AN ACCESSORY OF THE VIDEO RECORDER , WHICH IN ITS VIEW UNQUESTIONABLY FALLS UNDER THAT SUBHEADING , OR , IN THE LIGHT OF RULE 2 ( A ) OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE CCT , AS A PART OF THE VIDEO RECORDER IMPORTED UNASSEMBLED OR DISASSEMBLED .

18 THE COMMISSION , ON THE OTHER HAND , MAINTAINS THAT THE TIMER/TUNER SHOULD NOT BE CLASSIFIED AS A PART OR ACCESSORY UNDER TARIFF SUBHEADING 92.13 D , BUT AS A TELEVISION RECEPTION APPARATUS UNDER TARIFF SUBHEADING 85.15 A III B 2 .

19 IN THAT REGARD THE COMMISSION , REFERRING TO NOTE 1 ( C ) TO CHAPTER 92 OF THE CCT , OBSERVES THAT THAT NOTE CONFIRMS THE BASIC PRINCIPLE FOR THE INTERPRETATION OF THE CCT , NAMELY THAT ALL GOODS AND APPARATUS SHOULD BE CLASSIFIED ACCORDING TO THEIR NATURE OR PARTICULAR CHARACTERISTICS . THE VARIOUS COMPONENTS OF A VIDEO SET SHOULD THEREFORE BE CLASSIFIED AS A SINGLE APPARATUS WHERE THEY ARE INCORPORATED IN SUCH A MANNER AS TO CONSTITUTE SUCH AN APPARATUS , BUT SHOULD BE CLASSIFIED SEPARATELY WHERE THE VARIOUS COMPONENTS TAKE THE FORM OF INDEPENDENT APPARATUS .

20 THE COMMISSION OBSERVES THAT THE TIMER/TUNER POSSESSES ALL THE PARTICULAR CHARACTERISTICS OF A TELEVISION RECEPTION APPARATUS , INASMUCH AS ITS SOLE FUNCTION IS TO CONVERT SIGNALS INTO TELEVISION IMAGES . IT STATES THAT THERE IS NOTHING IN THE WORDING OF THE CCT ITSELF OR IN THE SUPPLEMENTARY PROVISIONS AND EXPLANATORY NOTES ADOPTED FOR ITS INTERPRETATION TO SUGGEST THAT ANY IMPORTANCE IS TO BE ATTACHED TO THE NATURE OF THE SUBSEQUENT TRANSMISSION .

21 IN SUPPORT OF ITS VIEW , THE COMMISSION ALSO REFERS TO THE NOMENCLATURE OF GOODS FOR THE EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES ( NIMEXE ), WHICH IS BASED ON THE CCT ; UNDER TARIFF HEADING NO 85.15 THE NIMEXE MENTIONS BOTH ' TELEVISION , WITH INTEGRAL TUBE ' , AND ' OTHER APPARATUS FOR TELEVISION ' .

22 ACCORDING TO THE COMMISSION , NOTE 1 ( C ) TO CHAPTER 92 OF THE CCT PRECLUDES THE CLASSIFICATION OF THE TIMER/TUNER UNDER SUBHEADING 92.11 B . MOREOVER , THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE STATE THAT ELECTRICAL ACCESSORIES OF SOUND RECORDERS AND REPRODUCERS ARE TO BE CLASSIFIED UNDER THEIR OWN APPROPRIATE HEADINGS ( CHAPTER 85 OR 90 ), UNLESS THEY ARE INCORPORATED OR HELD IN THE SAME CABINET .

QUESTION 1

23 QUESTION 1 ASKS WHETHER AN APPARATUS DESCRIBED AS A TIMER/TUNER WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN FALLING UNDER TARIFF HEADING NO 92.11 IN ORDER TO CONVERT TRANSMISSIONS RECEIVED INTO VISIBLE FORM CONSTITUTES A PART OR ACCESSORY OF THE VIDEO RECORDER , WITH THE RESULT THAT IT MUST BE CLASSIFIED UNDER THE TARIFF SUBHEADING 92.13 D .

24 IN ORDER TO REPLY TO THAT QUESTION , IT IS NECESSARY FIRST OF ALL TO CONSIDER WHETHER THE TIMER/TUNER IS COVERED BY NOTE 1 ( C ) TO CHAPTER 92 , ACCORDING TO WHICH THAT CHAPTER DOES NOT COVER CERTAIN APPARATUS , INCLUDING ' ACCESSORY . . . EQUIPMENT . . . FOR USE WITH BUT NOT INCORPORATED IN OR HOUSED IN THE SAME CABINET AS INSTRUMENTS OF THE PRESENT CHAPTER ' . IT IS CLEAR , HOWEVER , THAT THAT IS NOT THE CASE . NOTE 1 ( C ) ONLY APPLIES TO ARTICLES WHICH ARE EXPRESSLY REFERRED TO IN CHAPTERS 85 AND 90 ; THERE IS NO EXPRESS REFERENCE TO A PRODUCT SUCH AS THE TIMER/TUNER IN THOSE CHAPTERS OR IN ANY OTHER HEADING OF THE CCT .

25 IN THE ABSENCE OF ANY SPECIFIC HEADING REFERRING EXPRESSLY TO THE TIMER/TUNER , IT IS NECESSARY TO REFER TO RULE 4 OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE CCT , WHICH PROVIDES THAT : ' GOODS NOT FALLING WITHIN ANY HEADING OF THE TARIFF SHALL BE CLASSIFIED UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH THEY ARE MOST AKIN ' . AS THE COURT HAS HELD ON NUMEROUS OCCASIONS , THE APPROPRIATE HEADING MUST BE SELECTED ON THE BASIS OF THE ESSENTIAL CHARACTERISTICS AND THE PARTICULAR NATURE OF THE APPARATUS IN QUESTION ; A DETAILED TECHNICAL EXAMINATION IS THEREFORE REQUIRED .

26 IN THAT REGARD THE COMMISSION MAINTAINS THAT THE TIMER/TUNER HAS ALL THE PARTICULAR CHARACTERISTICS OF A TELEVISION RECEPTION APPARATUS , WHOSE SOLE FUNCTION IS TO CONVERT SIGNALS INTO TELEVISION IMAGES ; TELEFUNKEN , ON THE OTHER HAND , MAINTAINS THAT THE TIMER/TUNER IS NOT A TELEVISION RECEPTION APPARATUS SINCE IT IS NEITHER EQUIPPED NOR DESIGNED TO REPRODUCE DIRECTLY THE SIGNALS RECEIVED .

27 IN THE LIGHT OF THE EXPLANATIONS WHICH HAVE BEEN GIVEN ON THIS POINT DURING THE PROCEEDINGS , THE COURT CONSIDERS THAT AN APPARATUS WHICH DOES NOT REPRODUCE THE SIGNALS RECEIVED AS IMAGES SO AS TO MAKE THEM VISIBLE TO THE VIEWER CANNOT BE REGARDED AS A TELEVISION RECEPTION APPARATUS .

28 THE FACT THAT THE NOMENCLATURE OF GOODS FOR THE EXTERNAL TRADE STATISTICS OF THE COMMUNITY AND STATISTICS OF TRADE BETWEEN MEMBER STATES ( NIMEXE ) DISTINGUISHES BETWEEN ' TELEVISION , WITH INTEGRAL TUBE ' , AND ' OTHER APPARATUS FOR TELEVISION ' DOES NOT PERMIT THE CONCLUSION THAT ' OTHER APPARATUS FOR TELEVISION ' DO NOT EMBODY A MEANS OF REPRODUCING THE IMAGE , SUCH AS A SCREEN UPON WHICH THE IMAGE IS PROJECTED .

29 AS REGARDS THE QUESTION WHETHER THE TIMER/TUNER FORMS A ' FUNCTIONAL UNIT ' WITH THE VR 510 VIDEO RECORDER , IT SHOULD BE NOTED THAT , ACCORDING TO THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE ( NINTH PARAGRAPH RELATING TO NOTE 3 TO SECTION XVI ), A MACHINE OR APPLIANCE CONSTITUTES A FUNCTIONAL UNIT WHERE IT CONSISTS OF SEPARATE COMPONENTS WHICH ARE DESIGNED TO CONTRIBUTE TOGETHER TO A SINGLE CLEARLY DEFINED FUNCTION DESCRIBED BY ONE OF THE HEADINGS IN CHAPTER 84 OR , MORE FREQUENTLY , CHAPTER 85 .

30 IT MUST BE REMEMBERED , HOWEVER , THAT THE EXPLANATORY NOTES ARE INTENDED TO ALLOW CLASSIFICATION UNDER A GIVEN HEADING OF MACHINES OR APPLIANCES MADE UP OF COMPONENTS FALLING UNDER SEVERAL TARIFF HEADINGS , IN CASES WHERE THOSE COMPONENTS AS A WHOLE ARE DESIGNED TO PERFORM THE SINGLE CLEARLY DEFINED FUNCTION REFERRED TO IN THE TARIFF HEADING IN QUESTION .

31 CONSEQUENTLY , THE EXPLANATORY NOTES DO NOT COVER A PRODUCT SUCH AS THAT DESCRIBED BY THE NATIONAL COURT , SINCE ITS COMPONENTS INCLUDE A VIDEO RECORDER WHICH MAY BE USED INDEPENDENTLY OF THE TIMER/TUNER AND FOR FUNCTIONS OTHER THAN THOSE WHICH MAY BE PERFORMED BY THE TWO COMPONENTS TOGETHER . IT FOLLOWS THAT THE TIMER/TUNER CANNOT BE CLASSIFIED UNDER SUBHEADING 92.11 B OF THE CCT EITHER .

32 AS REGARDS THE POSSIBILITY OF CLASSIFYING THE TIMER/TUNER UNDER TARIFF SUBHEADING 92.13 D , IT SHOULD BE NOTED THAT IT IS ENTIRELY ANCILLARY TO THE VR 510 VIDEO RECORDER ; CONSEQUENTLY , THE TIMER/TUNER CANNOT FUNCTION ON ITS OWN , WHEREAS THE VIDEO RECORDER CAN CERTAINLY BE USED WITHOUT THE TIMER/TUNER . WHILST THE LATTER DOES NOT CONSTITUTE A NECESSARY PART OF THE VIDEO RECORDER , IT MAY NEVERTHELESS BE REGARDED AS AN ACCESSORY WITHIN THE MEANING OF THE AFORESAID TARIFF SUBHEADING .

33 IN REPLY TO QUESTION 1 IT MUST THEREFORE BE HELD THAT AN APPARATUS DESCRIBED AS A TIMER/TUNER WHICH CONSISTS OF A COLOUR-TELEVISION RECEPTION COMPONENT WITH A 12-PROGRAMME MEMORY AND A TIMER THAT CAN BE PRE-SET TO SWITCH THE APPARATUS ON AND OFF UP TO 10 DAYS IN ADVANCE AND WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN IN ORDER TO CONVERT INTO VISIBLE FORM TRANSMISSIONS RECEIVED MUST BE REGARDED AS A PART OR ACCESSORY WITHIN THE MEANING OF SUBHEADING 92.13 D OF THE CCT .

QUESTION 2

34 IN VIEW OF THE REPLY GIVEN TO QUESTION 1 , QUESTION 2 SERVES NO PURPOSE .

Decision on costs

COSTS

35 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .

Operative part

ON THOSE GROUNDS ,

THE COURT ( SECOND CHAMBER ),

IN REPLY TO THE QUESTIONS SUBMITTED TO IT BY THE BUNDESFINANZHOF BY ORDER OF 10 JULY 1984 , HEREBY RULES :

AN APPARATUS DESCRIBED AS A TIMER/TUNER WHICH CONSISTS OF A COLOUR-TELEVISION RECEPTION COMPONENT WITH A 12-PROGRAMME MEMORY AND OF A TIMER THAT CAN BE PRE-SET TO SWITCH THE APPARATUS ON AND OFF UP TO 10 DAYS IN ADVANCE AND WHICH MUST BE COMBINED WITH A VIDEO RECORDER OF A SPECIFIC DESIGN IN ORDER TO CONVERT INTO VISIBLE FORM TRANSMISSIONS RECEIVED MUST BE REGARDED AS A PART OR ACCESSORY WITHIN THE MEANING OF SUBHEADING 92.13 D OF THE COMMON CUSTOMS TARIFF .