Court of Justice 1 February 2001, C-463/98 (Cabletron Systems Ltd v The Revenue Commissioners.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This is a request for a preliminary ruling from the Appeal Commissioners, Ireland, in an area already touched upon in Peacock, namely the classification for customs purposes of items of equipment used to enable computers to be connected in a local area network (LAN).