74The defendant's argument that the contested regulation should be applied by analogy to similar products must also be rejected. Even if this argument were accepted, it would not preclude the applicant from being individually concerned by the contested regulation. It should also be borne in mind that not only does the application of a tariff classification regulation by analogy to similar products call for great care (see, to that effect, the Opinion of Advocate General Mischo in Case C-119/99 Hewlett Packard [2001] ECR I-3981, paragraph 17 et seq.), but it is all the more delicate in cases such as this one, where the regulation at issue determines the classification of a product on the basis of an assessment of the function which gives it its essential character. Such an assessment, if it is to be lawful, must be based at least partly on appraisals specific to that particular case and which cannot easily be applied to other cases.
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