Premis Medical BV v Inspecteur van de Belastingdienst/Douane Rotterdam, kantoor Laan op Zuid.
Date: 2010-12-22
29. First of all, it should be noted that, once an act has been formally adopted, only simple corrections of spelling and grammar may be made to the text thereof (see Case 131/86 United Kingdom  v Council  [1988] 905, paragraph 35, and Case C‑137/92 P Commission  v BASF and Others [1994] ECR I‑2555, paragraph 68).
30. In order to assess whether the corrigendum of 7 May 2004 constitutes a simple correction of a clerical error not affecting the content of Regulation No 729/2004, it should be noted that, according to settled case-law, in interpreting a provision of European Union law, it is necessary to consider not only its wording but also its context and the aims pursued by the legislation of which it forms part (see Case C‑30/93 AC‑ATEL Electronics Vertriebs  [1994] ECR I‑2305, paragraph 21 and the case-law cited).
40. Although, according to settled case-law, the Commission has, for that purpose, a broad discretion to define the subject-matter of tariff headings, it is not, however, authorised to alter the subject-matter of the tariff headings which have been defined on the basis of the HS (see Joined Cases C‑304/04 and C‑305/04 Jacob Meijer and Eagle International Freight [2005] ECR I‑6251, paragraph 22 and the case-law cited, and Case C‑15/05 Kawasaki Motors Europe  [2006] ECR I‑3657, paragraph 35).
42. In that regard, it is appropriate to bear in mind the settled case-law which states that, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes (see, inter alia, Case C‑142/06 Olicom  [2007] ECR I‑6675, paragraph 16 and the case-law cited, and Joined Cases C‑362/07 and C‑363/07 Kip Europe and Others  [2008] ECR I‑9489, paragraph 26).
43. Furthermore, the intended use of a product may constitute an objective criterion in relation to tariff classification if it is inherent in the product, and such inherent character must be capable of being assessed on the basis of the product’s objective characteristics and properties (see, inter alia, Case C‑467/03 Ikegami  [2005] ECR I‑2389, paragraph 23 and case-law cited).
48. With regard to heading 9021 of the CN, which, in the view of the applicant in the main proceedings, ought to have been chosen by the Commission for the purposes of the tariff classification at issue, it should be noted that the instruments and appliances coming within Chapter 90 of the CN are characterised, in general, by the finish of their manufacture and their high degree of precision (see, to that effect, Joined Cases C‑260/00 to C‑263/00 Lohmann and Medi Bayreuth  [2002] ECR I‑10045, paragraph 37).
51. With regard to the comparison of the walker-rollator with ‘crutches’ as ‘orthopaedic appliances’, it should be noted at the outset that the main function of crutches is to compensate for a defect or disability of the lower limbs so that a person suffering from such a handicap is able, with the help of the crutches, to walk alone. It is in that sense that the crutches are essential to a person with a mobility handicap (see Case C‑148/93 3M Medica  [1994] ECR I‑1123, paragraph 15).