Judgment of the Court (First Chamber) of 17 March 1983. - Hans Dinter GmbH v Hauptzollamt Köln-Deutz. - Reference for a preliminary ruling: Finanzgericht Düsseldorf - Germany. - Tariff classification - Seasoned meat. - Case 175/82.
European Court reports 1983 Page 00969
Summary
Parties
Subject of the case
Grounds
Decision on costs
Operative part
Keywords
1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF GOODS - CRITERIA - OBJECTIVE PROPERTIES
2 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' ' OTHER PREPARED OR PRESERVED MEAT ' ' WITHIN THE MEANING OF HEADING 16.02 - CONCEPT - LIGHTLY SEASONED POULTRYMEAT - PRODUCT COVERED BY THAT CONCEPT
Summary
1 . THE DECISIVE CRITERION FOR THE CUSTOMS CLASSIFICATION OF GOODS UNDER THE COMMON CUSTOMS TARIFF MUST GENERALLY SPEAKING BE SOUGHT IN THE OBJECTIVE CHARACTERISTICS AND PROPERTIES OF THE PRODUCTS AT THE TIME OF THEIR PRESENTATION FOR CUSTOMS CLEARANCE .
2 . HEADING 16.02 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT ALSO INCLUDES POULTRY-MEAT TO WHICH SALT AND PEPPER HAVE BEEN ADDED EVEN IF THE PEPPER MAY ONLY BE DETECTED MICROSCOPICALLY .
Parties
IN CASE 175/82
REFERENCE TO THE COURT UNDER ARTICLE 177 OF THE EEC TREATY BY THE FINANZGERICHT ( FINANCE COURT ) DUSSELDORF , FOR A PRELIMINARY RULING IN THE ACTION PENDING BEFORE THAT COURT BETWEEN
HANS DINTER GMBH , WHOSE REGISTERED OFFICE IS IN HAMBURG ,
AND
HAUPTZOLLAMT KOLN-DEUTZ ( PRINCIPAL CUSTOMS OFFICE , COLOGNE-DEUTZ ),
Subject of the case
ON THE INTERPRETATION OF TARIFF HEADING 16.02 OF THE COMMON CUSTOMS TARIFF GOVERNING THE TARIFF CLASSIFICATION OF PRESERVED MEAT OR MEAT OFFAL ,
Grounds
1 BY AN ORDER OF 14 JUNE 1982 , WHICH WAS REGISTERED AT THE COURT ON 1 JULY 1982 , THE FINANZGERICHT ( FINANCE COURT ) DUSSELDORF REFERRED TWO PRELIMINARY QUESTIONS TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING PURSUANT TO ARTICLE 177 OF THE EEC TREATY RELATING TO THE INTERPRETATION OF HEADING 16.02 OF THE COMMON CUSTOMS TARIFF .
2 THE MAIN PROCEEDINGS CONCERN THE QUESTION WHETHER THE IMPORTATION OF CERTAIN POULTRYMEAT , DESCRIBED AS ROLLED TURKEY ROAST , WERE SUBJECT TO THE APPLICATION OF MONETARY COMPENSATORY AMOUNTS . THAT WOULD BE THE CASE IF , AS THE RESPONSIBLE CUSTOMS OFFICE CONSIDERED , THE IMPORTED MERCHANDISE FELL WITHIN HEADING 02.02 OF THE COMMON CUSTOMS TARIFF ( ' ' DEAD POULTRY . . . AND EDIBLE OFFALS THEREOF . . . FRESH , CHILLED OR FROZEN ' ' ). THE IMPORTING COMPANY , WHICH IS THE PLAINTIFF IN THE MAIN PROCEEDINGS , ARGUED THAT THE TURKEY ROAST IN QUESTION FELL WITHIN HEADING 16.02 ( ' ' OTHER PREPARED OR PRESERVED MEAT OR MEAT OFFAL ' ' ).
3 ACCORDING TO THE INFORMATION SUPPLIED BY THE PLAINTIFF IN THE MAIN ACTION , THE TURKEY-MEAT IN QUESTION WAS , AT THE TIME OF ITS PREPARATION , LIGHTLY SEASONED WITH A MIXTURE OF PEPPER AND SALT AS IT PASSED ON A CONVEYOR BELT . THE ZOLLTECHNISCHE PRUFUNGS- UND LEHRANSTALT ( CUSTOMS