FORMING A UNIT , THEY COULD NOT BE CLASSIFIED UNDER TARIFF SUBHEADING 85.14 BECAUSE THEY WOULD NOT THEN BE PARTS OF MACHINES WITHIN THE MEANING OF NOTE 2 TO SECTION XVI OF THE CCT AND THEREFORE COULD NOT BE CLASSIFIED ACCORDING TO PARAGRAPH ( A ) OF THAT NOTE . THE BUNDESFINANZHOF CONCLUDES FROM THE JUDGMENTS OF THE COURT , IN PARTICULAR THE AFORESAID JUDGMENT OF 15 DECEMBER 1977 ( CASE 60/77 , FUSS ) AND THE JUDGMENT OF 29 MAY 1979 ( IMCO-MICHAELIS V OBERFINANZ DIREKTION BERLIN ( 1979 ) ECR 1837 ), AND FROM THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE ( NOTES RELATING TO SECTION XVI ) THAT A FUNCTIONAL UNIT DOES NOT EXIST MERELY BECAUSE THE COMPONENTS OF THAT UNIT ARE PRESENTED AS SUCH FOR THE PURPOSES OF CUSTOMS CLEARANCE .
THE RELEVANT PROVISIONS
14 TARIFF SUBHEADING 85.15 A III COVERS :
' A . 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 :
...
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 ' .
15 TARIFF SUBHEADING 85.14 READS AS FOLLOWS :
' 85.14 MICROPHONES AND STANDS THEREFOR ; LOUDSPEAKERS ; AUDIO-FREQUENCY ELECTRIC AMPLIFIERS ' .
16 NOTE 2 ( A ) TO SECTION XVI OF THE CCT PROVIDES THAT , SUBJECT TO CERTAIN OTHER PROVISIONS :
' GOODS OF A KIND DESCRIBED IN ANY OF THE HEADINGS OF CHAPTERS 84 AND 85 ( OTHER THAN HEADING NOS 84.65 AND 85.28 ) ARE IN ALL CASES TO BE CLASSIFIED IN THEIR RESPECTIVE HEADINGS . '
17 NOTE 3 TO THE SAME SECTION PROVIDES THAT :
' UNLESS THE HEADINGS OTHERWISE REQUIRE , COMPOSITE MACHINES CONSISTING OF TWO OR MORE MACHINES FITTED TOGETHER TO FORM A WHOLE AND OTHER MACHINES ADAPTED FOR THE PURPOSE OF PERFORMING TWO OR MORE COMPLEMENTARY OR ALTERNATIVE FUNCTIONS ARE TO BE CLASSIFIED AS IF CONSISTING ONLY OF THAT COMPONENT OR AS BEING THAT MACHINE WHICH PEFORMS THE PRINCIPAL FUNCTION . '
18 THE CUSTOMS COOPERATION COUNCIL ' S NOTES TO SECTION XVI OF THE CCT CONTAIN THE FOLLOWING STATEMENT WITH REGARD TO PARTS ( NOTE 2 TO SECTION XVI ):
' IN GENERAL , PARTS WHICH ARE RECOGNIZABLE AS SPECIALIZED TO OR MAINLY FOR USE WITH PARTICULAR MACHINES OR APPARATUS ( INCLUDING THOSE OF HEADING NO 84.59 OR HEADING NO 85.22 ), OR WITH A GROUP OF MACHINES OR APPARATUS FALLING IN THE SAME HEADING , ARE CLASSIFIED UNDER THE SAME HEADING AS THOSE MACHINES OR APPARATUS SUBJECT , OF COURSE , TO THE EXCLUSIONS MENTIONED IN PART ( I ) ABOVE ... THE ABOVE RULES DO NOT APPLY TO PARTS WHICH IN THEMSELVES CONSTITUTE AN ARTICLE COVERED BY A HEADING OF THIS SECTION ( OTHER THAN HEADING NOS 84.65 AND