25Heading 8472 covers, on a wholly residual basis, office machines which are mainly mechanical in structure and operation, as is moreover clear from the description given by way of example by the CN. In contrast, the machines at issue are, as the Advocate General observes in point 13 of his Opinion, made up of components of an electronic nature, the mechanisms of which are not comparable to the simpler structure which characterizes the residual category covered by heading 8472.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.