EuGH · C-245/87 · 28.02.1989 · ECLI:EU:C:1989:102
Parties Operative part Parties In Case 245/87 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof ( 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 . Joliet, 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 : Operative part 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 .
