# C_2015127EN.01001101.xml

| 20.4.2015 | EN | Official Journal of the European Union | C 127/11 |
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20.4.2015

EN

Official Journal of the European Union

C 127/11

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Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 5 February 2015 —Hauptzollamt Frankfurt am Main v Duval GmbH & Co. KG

(Case C-44/15)

(2015/C 127/17)

Language of the case: German

Referring court

Referring court

Bundesfinanzhof

Parties to the main proceedings

Parties to the main proceedings

Appellant: Hauptzollamt Frankfurt am Main

Appellant:

Respondent: Duval GmbH & Co. KG

Respondent:

Questions referred

Questions referred

| 1. | In the absence of an abstract definition of what constitutes a thermometer as referred to in CN heading 9025, should CN heading 9025 (‘thermometers’) be taken, exceptionally, to comprise only the devices listed in the Explanatory Notes to the Harmonised Commodity Description and Coding System concerning CN heading 9025, Section B (thermometers and pyrometers, recording or not — Nos 08.0 to 28.0)? |
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1.

In the absence of an abstract definition of what constitutes a thermometer as referred to in CN heading 9025, should CN heading 9025 (‘thermometers’) be taken, exceptionally, to comprise only the devices listed in the Explanatory Notes to the Harmonised Commodity Description and Coding System concerning CN heading 9025, Section B (thermometers and pyrometers, recording or not — Nos 08.0 to 28.0)?

| 2. | If this question is to be answered in the negative: Should it be deduced from the listing of the devices in the Explanatory Notes to the HS concerning CN heading 9025 that devices which do not function in ways that are incorporated in those devices (measuring of temperature by means, for example, of the mechanical expansion of liquids or metals, physical changes or electrical impulses, etc.) cannot be classified as falling under CN heading 9025? |
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2.

If this question is to be answered in the negative: Should it be deduced from the listing of the devices in the Explanatory Notes to the HS concerning CN heading 9025 that devices which do not function in ways that are incorporated in those devices (measuring of temperature by means, for example, of the mechanical expansion of liquids or metals, physical changes or electrical impulses, etc.) cannot be classified as falling under CN heading 9025?

| 3. | If this question too is to be answered in the negative: Do thermometers within the meaning of CN heading 9025 also include devices which indicate that the temperature of an object which is to be measured has reached a predetermined value (threshold value), even if the device does not meet such criteria as reproducibility of the measurement result, continuous indication of changes in temperature and the possibility of using the device repeatedly? |
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3.

If this question too is to be answered in the negative: Do thermometers within the meaning of CN heading 9025 also include devices which indicate that the temperature of an object which is to be measured has reached a predetermined value (threshold value), even if the device does not meet such criteria as reproducibility of the measurement result, continuous indication of changes in temperature and the possibility of using the device repeatedly?

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