“… words “parts and accessories thereof” (in the absence of Note 3) were based on authorities dealing with intended use, summarised by the FTT at [126] to [130]: Case C-480/13 Sysmex Europe GmbH v Hauptzollamt Hamburg-Hafenfor, Thyssen Haniel and HMRC v Huxley. The FTT concluded that these cases address “when and how a principal or m…”
“…he application of tariff headings that one should ignore uses of an item which are conceivable but are in reality “no more than a theoretical possibility”: see Case C-480/13 Sysmex Europe GmbH ECLI:EU:C:2014:1097, [32] and [42]. To use a domestic law analogy, this is a de minimis type principle. In the Sysmex Europe case, a substan…”