# C_2008313EN.01001402.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-412/08)

(2008/C 313/21)

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 the addition of 10 mg of lecithin, 18,8 mg of vitamin E, 8,2 mg of wax, 8 mg of calcium pantothenate, 0,2 mg of folic acid and 0,11 mg of biotin to a mixture consisting of 500 mg of cold-pressed black cumin oil (62,5 % or 83,3 %), 38,7 mg of soya oil and 16 mg of butterfat is to be regarded as so small that it does not affect the classification of such a preparation 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 the addition of 10 mg of lecithin, 18,8 mg of vitamin E, 8,2 mg of wax, 8 mg of calcium pantothenate, 0,2 mg of folic acid and 0,11 mg of biotin to a mixture consisting of 500 mg of cold-pressed black cumin oil (62,5 % or 83,3 %), 38,7 mg of soya oil and 16 mg of butterfat is to be regarded as so small that it does not affect the classification of such a preparation under that heading?

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| 2. | If the reply to the first question is in the affirmative:
  Is Rule 5 of the General Rules for the interpretation of the Combined Nomenclature to be interpreted as meaning that capsule casings containing the substances specified above are to be regarded as packing material? |
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2.

If the reply to the first question is in the affirmative:

Is Rule 5 of the General Rules for the interpretation of the Combined Nomenclature to be interpreted as meaning that capsule casings containing the substances specified above are to be regarded as packing material?

| 3. | If the reply to the second question is in the negative:
  Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule casing consisting of 313,97 mg of gelatin mass (47,3 % gelatin, 17,2 % glycerine, 35,5 % water), 4,30 mg of paste consisting of 50 % titanium dioxide and 50 % glycerine, and 1,73 mg of paste consisting of 25 % quinoline yellow lacquer and 75 % glycerine leads to the exclusion of the capsules described above from that heading? |
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3.

If the reply to the second question is in the negative:

Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule casing consisting of 313,97 mg of gelatin mass (47,3 % gelatin, 17,2 % glycerine, 35,5 % water), 4,30 mg of paste consisting of 50 % titanium dioxide and 50 % glycerine, and 1,73 mg of paste consisting of 25 % quinoline yellow lacquer and 75 % glycerine 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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