Case C-410/08: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
Date: 2008-09-22
Institutions: Court of Justice
Subjects: Combined Nomenclature, Germany, food additive, interpretation of the law, vitamin

C 313/14

EN

Official Journal of the European Union

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

purified water
described above from that heading?

leads

to the exclusion of

6.12.2008

the capsules

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

(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

Defendant: Hauptzollamt Singen

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?

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

Is heading 1517 of the Combined Nomenclature to be inter-
preted 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?

4. If the third question is answered in the negative:

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

Defendant: Hauptzollamt Singen

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?

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

Is heading 1517 of the Combined Nomenclature to be inter-
preted as meaning that a capsule casing consisting of
212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of

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?