94The defendant contends that its position on this is corroborated by the case-law cited by the applicant. Thus, in paragraph 15 of Holz Geenen (cited in paragraph 89 above), the Court of Justice confirmed that the intended use of a product may constitute an objective criterion for classification if it is inherent in the product. Furthermore, in Case C-219/89 WeserGold [1981] ECR I-1895, paragraph 9, the Court also pointed out that the intended use of a product may be taken into account for the purpose of its tariff classification if the wording makes an express reference to that criterion. Moreover, if one substitutes the word ‘function’ for ‘intended use’, then it can be seen from that case-law that the description under CN Code 95041000 (‘video game’) expressly defines the goods under that subheading by reference to their function.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.