Source: All England Reporter
Publisher Citation: [2005] All ER (D) 106 (Jul)
Court: Court of Justice of the European Communities (Fourth Chamber)
Judge:

Judges Lenaerts (President of Chamber), Colneric and Ilesic (Rapporteur)
Judgment Dates: 7 July 2005

Catchwords

European Community - Customs and excise - Duties - Common customs tariff - Tariff classification of sound cards for computers - Validity of relevant regulations - Commission Regulation (EC) No 2086/97 - Commission Regulation (EC) No 2261/98.

The Case

The European Court of Justice determined that Commission Regulation (EC) No 2086-97 and Commission Regulation (EC) No 2261-98, amending Annex 1 to Council Regulation (EEC) No 2658-87 (on the tariff and statistical nomenclature and on the Common Customs Tariff) were invalid in so far as they classified sound cards for computers such as those at issue in the main proceedings under heading 8543 89 79 of the Combined Nomenclature.

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