||All England Reporter
|| All ER (D) 143 (Feb)
||Court of First Instance of the European Communities (Fifth Chamber)
Judges Lindh (President), García-Valdecasas, Cooke and Pastor (Registrar)
||13 February 2001
European Community - Free movement of goods - Common customs tariff - Classification of computer components used in local area networks - Whether attribution to local area networks of a function peculiar to telecommunications incorrect - Council Regulation (EEC) 2658/87, Annex I - Commission Decision 98/406/EC.
In so far as hardware for use in the operation of local area networks was not capable of performing a function independently either of an automatic data-processing machine or of a complete system, it had no specific function within the meaning of Note 5(E) to Chapter 84 of the Combined Nomenclature laid down in Annex I to Council Regulation (EEC) 2658-87 (on the tariff and statistical nomenclature and on the Common Customs Tariff), the European Commission was wrong to maintain it was to be regarded as a telecommunication function and, accordingly, Commission Decision (EC) 98-406, concerning the validity of certain binding tariff information, would be annulled.
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