11.

That being the case, by separate orders of 21 February 2000, ( 7 ) the Finanzgericht decided to stay the proceedings before it and refer the following questions to the Court for a preliminary ruling under Article 234 EC: Case C-260/00: ‘1. Does the description “orthopaedic appliances” within the meaning of CN heading No 9021 cover a wrist orthosis, called epX Wrist Dynamic, size M/L, made of 1.2 mm-thick threelayer material in a single colour, a very thin synthetic central layer, not visible in a transverse cut, being enclosed between two woven elastic outer layers, sewn into a tube, with four slightly curved stays made of rustproof material and approximately 12 cm long incorporated on each side; approximately 19 cm long, with an upper diameter of about 11 cm, a lower diameter of about 9 cm and a circular opening for the thumb? 2. Does the term “solely” in Note 1(b) to CN Chapter 90, read in conjunction with the exceptions referred to in Note 2(c) to CN Chapter 61 and Note 2(b) to CN Chapter 62, permit the elasticity of the material to be regarded as the sole relevant criterion even if the supporting function of the article is at least strengthened not only through being manufactured in accordance with its intended use but also by other factors (in this case the stays)?’ Case C-261/00: ‘1. Does the description “orthopaedic appliances” within the meaning of CN heading No 9021 cover a lumbar support belt, called epX Back Basic, size S, manufactured by sewing together and consisting primarily of elastic woven mesh up to 1.5 mm thick, approximately 87 cm long and 23 cm wide, closed at the front with a Velcro fastening and with two additional elastic textile straps on the outside which can be pulled forward, stretched and secured on the Velcro patch, and which has a narrow, sewn-in synthetic baton down the (back) centre and a pocket for a padded insert behind? 2. Does the term “solely” in Note 1(b) to CN Chapter 90, read in conjunction with the relevant exceptions referred to in Note 2(c) to CN Chapter 61 and Note 2(b) to CN Chapter 62, permit the elasticity of the material to be regarded as the sole relevant criterion even if the supporting function is at least strengthened through the article being manufactured, in accordance with its intended use, in such a way as to work in materials of varying degrees of elasticity?’ Case C-262/00: ‘1. Does the description “orthopaedic appliances” within the meaning of CN heading No 9021 cover an elbow band, called epX Elbow Basic, or an elbow support, called epX Elbow Dynamic, made of 1 mm-thick triple-layer material in a single colour, with a synthetic central layer enclosed between two woven elastic layers; sewn into a tube, with a length of 8 cm (elbow band) or 22 cm (elbow support, the latter being also sewn in anatomical shape), each being pulled over the lower arm below the elbow and worn as a cuff, incorporating a compression pad, over which is passed a circular strap with an elastic and a non-elastic part and a Velcro fastening? 2. Does the term “solely” in Note 1(b) to CN Chapter 90, read in conjunction with the relevant exceptions in Note 2(c) to CN Chapter 61 and Note 2(b) to CN Chapter 62, permit the elasticity of the material to be regarded as the sole relevant criterion even if the supportive function is strengthened by other factors (in this case the pad)? 3. If Question 2 is answered in the affirmative: Is rule 3(b) of the General rules for the interpretation of the Combined Nomenclature suitable for determining the question when the supportive function of the other factors, not made of elastic material, is predominant, or what other criteria should be used to determine the question?’ Case C-263/00: ‘1. Does the description “orthopaedic appliances” within the meaning of CN 9021 cover functional knee supports with tracking stays and functional knee orthoses with a supportive effect, consisting essentially of fashioned neoprene, with two removable aluminium side stays, 30 cm and 37 cm long respectively, with limited-extension polycentric joints and two Velcro fastening straps, where proper use of each of the above appliances requires an individual setting of the joints with extension-limiting wedges? 2. Does the term “solely” in Note 1(b) to CN Chapter 90, read in conjunction with the relevant exceptions in Note 2(c) to CN Chapter 61 and Note 2(b) to CN Chapter 62, permit the elasticity of the material to be regarded as the sole relevant criterion even if the supportive function is strengthened by other materials? 3. If Question 2 is answered in the affirmative: Is rule 3(b) of the General rules for the interpretation of the CN suitable for determining the question when the supportive function of the other materials is predominant, or what other criteria should be used to determine the question?’