WHICH MAY BE USED INDEPENDENTLY OF THE OTHER COMPONENTS AND FOR FUNCTIONS OTHER THAN THOSE WHICH MAY BE PERFORMED BY ALL THE COMPONENTS TOGETHER .
34 THE FACT THAT GOODS ARE INTENDED , OR ARE EVEN SPECIFICALLY DESIGNED , TO BE USED TOGETHER AND THAT THEY ARE PRESENTED FOR CUSTOMS CLEARANCE TOGETHER IN THE SAME PACKAGE IS NOT THEREFORE A SUFFICIENT REASON FOR CLASSIFYING THEM AS A ' FUNCTIONAL UNIT ' WITHIN THE MEANING OF THE AFORESAID NOTE , IF THEY CAN BE USED SEPARATELY .
35 AS REGARDS THE QUESTION WHETHER , BY VIRTUE OF GENERAL RULE A 3 ( B ), GOODS IMPORTED TOGETHER IN A SINGLE PACKAGE CONSTITUTE ' GOODS PUT UP IN SETS ' , IT SHOULD BE NOTED THAT THAT EXPRESSION IMPLIES THAT THE GOODS ARE CLOSELY LINKED FROM THE MARKETING POINT OF VIEW , WITH THE RESULT THAT THEY ARE NOT ONLY PRESENTED TOGETHER FOR CUSTOMS CLEARANCE BUT ARE ALSO NORMALLY SUPPLIED TOGETHER , AT THE VARIOUS MARKETING STAGES AND IN PARTICULAR THE RETAIL STAGE , IN A SINGLE PACKAGE IN ORDER TO SATISFY A DEMAND OR TO PERFORM A SPECIFIC FUNCTION .
36 MOREOVER , THE CLASSIFICATION OF DIFFERENT GOODS UNDER A SINGLE HEADING AS A SET WITHIN THE MEANING OF GENERAL RULE A 3 IS POSSIBLE ONLY WHERE THE CONDITIONS LAID DOWN BY THAT RULE ARE MET , THAT IS TO SAY WHERE GOODS ARE PRIMA FACIE CLASSIFIABLE UNDER TWO OR MORE HEADINGS AND THERE IS NO SPECIFIC HEADING TAKING PRECEDENCE OVER MORE GENERAL HEADINGS .
37 GENERAL RULE A 3 ( B ) THEREFORE APPLIES ONLY WHERE CLASSIFICATION IS NOT POSSIBLE UNDER GENERAL RULE A 3 ( A ), THAT IS TO SAY WHERE THERE IS NO SPECIFIC HEADING TAKING PRECEDENCE OVER MORE GENERAL HEADINGS .
38 AS FAR AS THE GOODS REFERRED TO BY THE NATIONAL COURT ARE CONCERNED , HEADING NO 85.14 DOES NOT GIVE A MORE SPECIFIC DESCRIPTION THAN HEADING NO 85.15 , SINCE THE LOUDSPEAKERS AND THE MUSIC CENTRE ARE IMPORTED TOGETHER IN RETAIL PACKS AND ARE INTENDED TO BE SOLD TOGETHER . THEY THEREFORE CONSTITUTE GOODS COMBINED TO SATISFY A SPECIFIC DEMAND .
39 IT MUST THEREFORE BE CONCLUDED THAT , IN THE PARTICULAR CIRCUMSTANCES OF THIS CASE , THE GOODS IN QUESTION CONSTITUTE A SET WITHIN THE MEANING OF GENERAL RULE A 3 ( B ) AND THAT THEY MUST THEREFORE BE CLASSIFIED BY REFERENCE TO THE COMPONENT WHICH GIVES THEM THEIR ESSENTIAL CHARACTER , NAMELY THE MUSIC CENTRE .
40 IN REPLY TO THE QUESTION SUBMITTED IT MUST THEREFORE BE HELD THAT A COMBINED TUNER , RECORD-PLAYER AND CASSETTE RECORDER IMPORTED TOGETHER WITH TWO LOUDSPEAKERS INTENDED FOR USE WITH IT CONSTITUTES A SET OF GOODS FALLING UNDER HEADING NO 85.15 OF THE CCT WHERE THE GOODS CONCERNED ARE PUT UP IN A SINGLE PACKAGE AND ARE INTENDED TO BE MARKETED TOGETHER IN ORDER TO SATISFY A SPECIFIC DEMAND .
Decision on costs
COSTS
41 THE COSTS INCURRED BY THE ITALIAN AND FRENCH GOVERNMENTS AND