On 4 June 1998, CBA Computer appealed against that decision to the Finanzgericht Düsseldorf, claiming on that occasion that sound cards were to be classified under subheading 8471 80 90 of the Combined Nomenclature, and that, when Regulation No 2086/97 was adopted, the Commission had manifestly misinterpreted headings 8471 and 8543 of the Combined Nomenclature.
Εν προκειμένω από τη διατύπωση της κλάσης 8471 της Συνδυασμένης Ονοματολογίας προκύπτει ότι αυτή περιλαμβάνει τις αυτόματες μηχανές επεξεργασίας πληροφοριών και τις μονάδες τους.