# C_2008313EN.01001401.xml

| 6.12.2008 | EN | Official Journal of the European Union | C 313/14 |
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6.12.2008

EN

Official Journal of the European Union

C 313/14

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Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen

(Case C-410/08)

(2008/C 313/20)

Language of the case: German

Referring court

Finanzgericht Baden-Württemberg

Parties to the main proceedings

Applicant: Swiss Caps AG

Applicant:

Defendant: Hauptzollamt Singen

Defendant:

Questions referred

| 1. | Is heading 1517 of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 — Combined Nomenclature (CN)) (1) to be interpreted as meaning that preparations of only one (concentrated) oil or fat, to which vitamin E alone has been added and which has not otherwise been treated, are to be classified under that heading? |
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1.

Is heading 1517 of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 — Combined Nomenclature (CN)) (1) to be interpreted as meaning that preparations of only one (concentrated) oil or fat, to which vitamin E alone has been added and which has not otherwise been treated, are to be classified under that heading?

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| 2. | If the first question is to be answered in the affirmative:
  Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that the addition of concentrated vitamin E (d-alpha-tocopherol concentrate) in a quantity of 22,8 mg to 600 mg of concentrated fish oil (Incromega EPA SR 500 TG) leads to the exclusion of the goods from that heading? |
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2.

If the first question is to be answered in the affirmative:

Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that the addition of concentrated vitamin E (d-alpha-tocopherol concentrate) in a quantity of 22,8 mg to 600 mg of concentrated fish oil (Incromega EPA SR 500 TG) leads to the exclusion of the goods from that heading?

| 3. | If the first question is to be answered in the affirmative and the second in the negative:
  Is Rule 5 of the General Rules for the Interpretation of the Combined Nomenclature to be interpreted as meaning that capsule casings consisting of 212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of purified water and containing food supplement substances are to be regarded as packing material? |
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3.

If the first question is to be answered in the affirmative and the second in the negative:

Is Rule 5 of the General Rules for the Interpretation of the Combined Nomenclature to be interpreted as meaning that capsule casings consisting of 212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of purified water and containing food supplement substances are to be regarded as packing material?

| 4. | If the third question is answered in the negative:
  Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule casing consisting of 212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of purified water leads to the exclusion of the capsules described above from that heading? |
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4.

If the third question is answered in the negative:

Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule casing consisting of 212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of purified water leads to the exclusion of the capsules described above from that heading?

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(1)  OJ 1987 L 256, p. 1.

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