Court of Justice 17 July 2008, C-362/07 and C-363/07 (Kip Europe SA and Others (C-362/07) and Hewlett Packard International SARL (C-363/07) v Administration des douanes - Direction générale des douanes et droits indirects.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In these cases, the referring court has asked the Court of Justice to interpret certain provisions of the tariff nomenclature. The specific questions raised concern ‘multifunctional’ apparatus: in that context, however, the Court is asked to provide a number of clarifications of wider scope.