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 ,