Court of Justice 21 September 1994, C-401/93 (GoldStar Europe GmbH v Hauptzollamt Ludwigshafen.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ My Lords, 1. Where a provision of a Commission regulation which classified certain important parts of video recorders under the Combined Nomenclature code for complete video recorders proved to be inconsistent with a subsequent opinion issued by the Customs Cooperation Council and was consequently deleted by a later Commission