Judgment of the Court (First Chamber) of 28 February 1989.#Blaupunkt-Werke GmbH v Oberfinanzdirektion Berlin.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Common Customs Tariff - Composite video camera-recorder.#Case 245/87.

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 .