In 2004, Coats Holdings Limited and J&P Coats Limited (Coats) were fined €30m for participating in a cartel in the needles and haberdashery market. The European Court of First Instance (CFI) reduced this fine in September 2007 to €20m on the basis that the Commission had made an error regarding the duration and extent of Coats’ participation in the cartel. On 22 October 2007, Coats filed an appeal at the European Court of Justice (ECJ) seeking a further reduction of its fine. Coats is arguing that in only reducing its fine by 20 per cent the CFI did not apply the principle of “equal treatment”. The CFI had overturned the majority of the Commission’s findings of fact in respect of the infringement and in particular had found that Coats was not an equally active member of the cartel. Therefore, Coats contends that this finding should be reflected in the level of fine imposed