General Court 30 September 2003, T-243/01 (Sony Computer Entertainment Europe Ltd v Commission of the European Communities.)

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In an action brought by Sony Computer Entertainment Europe Ltd against the Commission of the European Communities, the Court of First Instance examined the tariff classification of the PlayStation®2 and its accompanying CD-ROM under the Combined Nomenclature. The Court held that although the console could in principle be classified under heading 9504, the Commission committed an error of law by determining its essential character and classification under General Rule 3(b) on the basis of its function rather than its constituent materials or components. Consequently, the Court declared the application admissible and annulled Commission Regulation (EC) No 1400/2001 in so far as it classified the console under CN Code 9504 10 00 and the accompanying CD-ROM under CN Code 8524 39 90.AI