69In that regard, it is clear from the case-law of the Court concerning headings 8473, 8486 and 9018 of the CN that the notion of ‘parts’ implies a whole for the operation of which the part is essential and that the notion of ‘accessories’ implies an interchangeable part designed to adapt a machine for a particular operation, or to increase its range of operations, or to perform a particular service relative to the main function of the machine (see judgment in Rohm & Haas Electronic Materials CMP Europe and Others, C‑336/11, EU:C:2012:500, paragraph 34 and the case-law cited). In order to ensure a consistent and uniform application of the Common Customs Tariff, those definitions of the notions of ‘parts’ and ‘accessories’ apply, as appropriate, to headings 8543, 9018 and 9019 of the CN.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.