, HAVING INDIVIDUAL FUNCTIONS , NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER : . . . OTHER ' ). THE PLAINTIFF IN THE MAIN ACTION CONTESTS THAT CLASSIFICATION AND ALLEGES THAT THE ARTICLES IN QUESTION FALL UNDER HEADING 85.17 OF THE SAME SECTION AND CHAPTER : ' ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS ( SUCH AS . . . BURGLAR AND FIRE ALARMS ), OTHER THAN THOSE OF HEADING NO 85.09 OR 85.16 . '
3 NOTE 2 TO SECTION XVI OF THE COMMON CUSTOMS TARIFF MENTIONS ' PARTS OF MACHINES ' AND NOTE 3 ' COMPOSITE MACHINES CONSISTING OF . . . MACHINES FITTED TOGETHER . . . ' . NOTE 5 PROVIDES THAT THE EXPRESSION ' MACHINE ' MEANS ANY MACHINE , APPARATUS OR APPLIANCE OF A KIND FALLING WITHIN SECTION XVI .
4 THE BUNDESFINANZHOF MAKES IT CLEAR IN ITS QUESTION THAT THE LATTER RELATES TO THE CLASSIFICATION OF ' INDIVIDUAL ELECTRICAL APPLIANCES WHICH TOGETHER ARE NECESSARY COMPONENT PARTS OF AN ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS ' . THE ANSWER TO THAT QUESTION REQUIRES CONSIDERATION OF WHETHER ARTICLES OF THE KIND IN QUESTION ARE ' PARTS OF MACHINES ' OR ' COMPOSITE MACHINES ' WITHIN THE MEANING OF THE ABOVEMENTIONED NOTE 2 AND 3 .
5 NOTE 3 READS : ' 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 PERFORMS THE PRINCIPAL FUNCTION ' . ACCORDING TO THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE RELATING TO THAT NOTE , FOR THE PURPOSES OF THE SAID TARIFF HEADINGS , ' MACHINES OF DIFFERENT KINDS ARE TAKEN TO BE FITTED TOGETHER TO FORM A WHOLE WHEN INCORPORATED ONE IN THE OTHER OR MOUNTED ONE ON THE OTHER ' OR , GENERALLY SPEAKING , WHERE THE MACHINES ARE FIRMLY FIXED TOGETHER AND THUS FORM A PHYSICAL UNIT . THE EXPLANATORY NOTES MOREOVER STATE THAT THE EXPRESSION ' COMPOSITE MACHINES ' FOR THE PURPOSES OF NOTE 3 DOES NOT COVER MACHINES OR APPLIANCES CONSISTING ' OF SEPARATE COMPONENTS WHICH ARE DESIGNED TO CONTRIBUTE TOGETHER TO A SINGLE CLEARLY DEFINED FUNCTION ' , INCLUDING INTER ALIA ' BURGLAR ALARMS ' . IT APPEARS FROM THOSE EXPLANATORY NOTES THAT WHERE SEPARATE COMPONENT PARTS ARE JOINED TOGETHER AND DESIGNED TO FORM A FUNCTIONAL UNIT , SUCH AS A BURGLAR ALARM , THEY ARE TO BE REGARDED AS ' PARTS OF MACHINES ' WITHIN THE MEANING OF NOTE 2 TO SECTION XVI OF THE COMMON CUSTOMS TARIFF AND TO BE CLASSIFIED ACCORDING TO THE RULES CONTAINED IN LETTERS ( A ), ( B ) AND ( C ) OF THAT NOTE . IT IS A CONDITION OF CLASSIFICATION UNDER LETTER ( A ) OF THAT NOTE THAT THE PARTS OF MACHINES IN QUESTION ARE GOODS OF A