C-245/87
ECLI:EU:C:1989:102
- Súd
- Súdny dvor Európskej únie
- IČS
- 61987CJ0245
- Zdroj
- eur-lex.europa.eu ↗
BLAUPUNKT-WERKE v OBERFINANZDIREKTION BERLIN
JUDGMENT OF THE COURT (First Chamber) 28 February 1989 *
In Case 245/87
REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfi nanzhof (Federal Finance Court) for a preliminary ruling in the proceedings pending before that court between
Blaupunkt-Werke GmbH, whose registered office is in Hildesheim,
and
Oberfinanzdirektion Berlin,
on the interpretation of subheadings 85.15 A IV and 92.11 B of the Common Customs Tariff (Official Journal L 345, 8.12.1986, p. 1),
THE COURT (First Chamber),
composed of R. Joliét, President of Chamber, Sir Gordon Slynn and G. C. Rodríguez Iglesias, Judges,
(the grounds of the judgment are not reproduced)
in answer to the questions referred to it by the Bundesfinanzhof, by order of 7 July 1987, hereby rules:
* Language of the case: German.
JUDGMENT OF 28. 2. 1987 — CASE 245/87
Subheading 92.11 B of the Common Customs Tariff must be interpreted as meaning that it includes composite apparatus incorporating within the same housing a television camera and a video recorder which is unable to record television programmes except by means of an accessory which must be obtained separated in so far as the accessory has only a secondary function in the recording of television programmes and its price is negligible in relation to the price of the composite apparatus.