Source: All England Reporter
Publisher Citation: [2002] All ER (D) 97 (Nov)
Court: Court of Justice of the European Communities (Fifth Chamber)
Judge:

Judges Wathelet (President), Timmermans, Edward (Rapporteur), von Bahr and Rosas

Judgment Dates: 7 November 2002

Catchwords

European Communities - Common Customs Tariff - Classification of products - Orthopaedic appliances, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances to compensate for a defect or disability - Classification - Heading 9021, Chapter 90, Section XVIII, Part 2 of the Combined Nomenclature to Annex I of Council Regulation (EEC) 2658/87 - Note 1(b) to Chapter 90, Section XVIII, Part 2 of the Combined Nomenclature to Annex I of Council Regulation (EEC) 2658/87.

The Case

Heading9021, contained within Chapter90 of SectionXVIII of Part2 of the Combined Nomenclature (the CN) contained in AnnexI to Council Regulation(EEC) 2658-87 (on the tariff and statistical nomenclature and on the Common Customs Tariff), had to be interpreted as meaning that products such as wrist orthoses, lumbar support belts, elbow supports and knee supports fell within that heading if they displayed characteristics which distinguished them, in particular by the materials of which they were made, their method of operation or their adjustability to the patient's specific handicaps, from ordinary belts and supports for general use. It was for the national court to ascertain whether that was the case.

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