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Valentina R., lawyer
(Common Customs Tariff - Tariff classification - Combined Nomenclature - Active matrix liquid crystal devices)
Language of the case: Latvian
Applicant: Schenker SIA
Defendant: Valsts ieņēmumu dienests
Reference for a preliminary ruling — Administratīvā apgabaltiesa — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) — Active matrix liquid crystal device (LCD) — Classification in heading 8528 21 90 or 9013 80 20 of the Combined Nomenclature — Whether an article has or not the essential characteristics of a complete or finished product.
Subheading 8528 21 90 of the Combined Nomenclature constituting Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 1789/2003 of 11 September 2003, must be interpreted as not applying, as at 29 December 2004, to active matrix liquid crystal devices (LCD) principally made up of the following elements:
—two glass plates;
—a layer of liquid crystal inserted between the two plates;
—vertical and horizontal signal drivers;
—backlight;
—inverter providing high-voltage power for backlight;
and
—control block — data transmission interface (control PCB or PWB) to ensure sequential transmission of data to each pixel (dot) of the LCD unit using specific technology — LVDS (low-voltage differential signalling).
Language of the case: Latvian
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(1) OJ C 92, 12.4.2008.