EXAMPLE , A TAPE-RECORDER ; IT IS NOT , ON THE OTHER HAND , INHERENT IN THE NATURE OF A RADIO-BROADCASTING RECEPTION APPARATUS , WITHIN THE MEANING OF THE CCT , THAT SOUND REPRODUCTION SHOULD BE POSSIBLE BY MEANS OF DIRECTLY LINKED LOUDSPEAKERS .
24 THE ITALIAN GOVERNMENT CONSIDERS THAT THE LOUDSPEAKERS MUST BE CLASSIFIED SEPARATELY FROM THE MUSIC CENTRE UNDER TARIFF HEADING 85.14 EVEN IF THEY ARE INTENDED FOR USE WITH THE MUSIC CENTRE , SINCE THEY ARE EXPRESSLY REFERRED TO BY THAT HEADING AND DO NOT CONSTITUTE COMPONENTS OF THE RECEPTION APPARATUS OR MUSIC CENTRES . THE FUNCTIONAL UNIT PRINCIPLE IS INAPPLICABLE BECAUSE THE LOUDSPEAKERS MAY ALSO BE USED WITH APPARATUS OTHER THAN THE MUSIC CENTRES WITH WHICH THEY WERE IMPORTED , AND THE MUSIC CENTRES , EVEN WITHOUT THE LOUDSPEAKERS , CAN PERFORM CERTAIN INDEPENDENT FUNCTIONS .
25 THE FRENCH GOVERNMENT IS OF THE OPINION THAT THERE IS NO REASON TO APPLY THE FUNCTIONAL UNIT PRINCIPLE IN THIS CASE , BECAUSE THE GOODS IN QUESTION , WHICH WERE IMPORTED TOGETHER IN A SINGLE PACKAGE , CONSTITUTE A SET . SINCE THE MUSIC CENTRE GIVES THE GOODS THEIR ESSENTIAL CHARACTER , THEY MUST BE CLASSIFIED UNDER TARIFF SUBHEADING 85.15 A III , PURSUANT TO GENERAL RULE A 3 ( B ).
26 THE COMMISSION STRESSES THAT THE RULES AND NOTES IN THE CCT MAKE NO REFERENCE TO THE FUNCTIONAL UNIT PRINCIPLE ; HOWEVER GENERAL RULE A 2 ( A ) AND NOTES 2 ( B ) AND 3 TO SECTION XVI OF THE CCT JUSTIFY A FUNCTIONAL APPROACH , WHICH MUST ALSO BE APPLICABLE TO THE INTERPRETATION OF THE TERMS USED IN THE TARIFF HEADINGS THEMSELVES . THE COMMISSION CONSIDERS THAT THAT PRINCIPLE MAY THEREFORE BE RELIED UPON IN THIS CASE FOR THE PURPOSE OF INTERPRETING A TARIFF HEADING IN CHAPTERS 84 AND 85 .
27 THE COMMISSION IS OF THE OPINION THAT THE MUSIC CENTRE AND THE LOUDSPEAKERS CONSTITUTE A FUNCTIONAL UNIT , BECAUSE THEY TOGETHER PERFORM EXACTLY THE FUNCTION DESCRIBED IN TARIFF SUBHEADING 85.15 A III . ON THE ONE HAND , WITHOUT LOUDSPEAKERS THE REPRODUCTION OF SOUND IS NOT POSSIBLE AND CONSEQUENTLY THE MUSIC CENTRE IS NOT COMPLETE . ON THE OTHER HAND , THE LOUDSPEAKERS CAN PERFORM NO OTHER FUNCTION THAN THAT OF MAKING AUDIBLE THE IMPULSES TRANSMITTED TO THEM FROM THE RECEIVER , RECORDS OR MAGNETIC TAPES . IT IS IMMATERIAL THAT INDIVIDUAL COMPONENTS OF A FUNCTIONAL UNIT MAY BE USED OTHERWISE THAN AS PART OF THE UNIT , PROVIDED THAT THEY CANNOT BE USED FOR A FUNCTION DESCRIBED IN ANOTHER TARIFF HEADING AND ARE PRESENTED FOR CUSTOMS CLEARANCE AND ARE MARKETED IN A SINGLE PACKAGE .
28 THE COMMISSION SUBSCRIBES TO THE BUNDESFINANZHOF ' S VIEW THAT , IN THE EVENT OF AN AFFIRMATIVE REPLY TO THE QUESTION WHETHER THE GOODS CONSTITUTE A FUNCTIONAL UNIT , NOTE 2 ( A ) TO SECTION XVI OF THE CCT IS INAPPLICABLE , SINCE THE MUSIC CENTRE WAS PRESENTED FOR CUSTOMS CLEARANCE IN A SINGLE