CELEX: 62008CA0016
Language: en
Date: 2009-06-11 00:00:00
Title: Case C-16/08: Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests (Common Customs Tariff — Tariff classification — Combined Nomenclature — Active matrix liquid crystal devices)

1.8.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 180/13
            
         Judgment of the Court (Sixth Chamber) of 11 June 2009 (Reference for a preliminary ruling from the Administratīvā apgabaltiesa — Republic of Latvia) — Schenker SIA v Valsts ieņēmumu dienests
   (Case C-16/08) (1)
   
   (Common Customs Tariff - Tariff classification - Combined Nomenclature - Active matrix liquid crystal devices)
   2009/C 180/21
   Language of the case: Latvian
   
      Referring court
   
   Administratīvā apgabaltiesa
   
      Parties to the main proceedings
   
   
      Applicant: Schenker SIA
   
      Defendant: Valsts ieņēmumu dienests
   
      Re:
   
   Reference for a preliminary ruling — Administratīvā apgabaltiesa — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) — Active matrix liquid crystal device (LCD) — Classification in heading 8528 21 90 or 9013 80 20 of the Combined Nomenclature — Whether an article has or not the essential characteristics of a complete or finished product.
   
      Operative part of the judgment
   
   Subheading 8528 21 90 of the Combined Nomenclature constituting Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as not applying, as at 29 December 2004, to active matrix liquid crystal devices (LCD) principally made up of the following elements:
   
               —
            
            
               two glass plates;
            
         
               —
            
            
               a layer of liquid crystal inserted between the two plates;
            
         
               —
            
            
               vertical and horizontal signal drivers;
            
         
               —
            
            
               backlight;
            
         
               —
            
            
               inverter providing high-voltage power for backlight;
            
         and
   
               —
            
            
               control block — data transmission interface (control PCB or PWB) to ensure sequential transmission of data to each pixel (dot) of the LCD unit using specific technology — LVDS (low-voltage differential signalling).
            
         
      (1)  OJ C 92, 12.4.2008.