Source: All England Reporter
Publisher Citation: [2009] All ER (D) 104 (Sep)
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Ilesic (President of the Chamber), Borg Barthet and Kasel (Rapporteur)
Judgment Dates: 18 June 2009

Catchwords

European Community - Customs and excise - Common Customs Tariff - Cooling systems for computers composed of heat sink and fan - Classification in Combined Nomenclature - Commission Regulation (EC) 384/2004 - Council Regulation (EEC) 2658/87.

The Case

European Community Customs and excise. In the course of proceedings concerning the tariff classification of a cooling system for computers, the European Court of Justice gave a preliminary ruling as to the interpretation of Commission Regulation (EC) 384-2004 (concerning the classification of certain goods in the Combined Nomenclature (CN) and Council Regulation (EEC) 2658-87 (on the tariff and statistical nomenclature and on the Common Customs Tariff), as amended.

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