CELEX: 62008CN0260
Language: en
Date: 2008-06-18 00:00:00
Title: Case C-260/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 June 2008 — Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH

27.9.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 247/3
            
         Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 18 June 2008 — Bundesfinanzdirektion West v HEKO Industrieerzeugnisse GmbH
   (Case C-260/08)
   (2008/C 247/04)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Appellant: Bundesfinanzdirektion West
   
      Respondent: HEKO Industrieerzeugnisse GmbH
   Question referred
   Is the only substantial processing or working of products coming under heading 7312 of the Combined Nomenclature which confers non-preferential origin in accordance with Article 24 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) that which has the effect that the product resulting from that processing or working is to be classified under a different heading of the Combined Nomenclature?
   
      (1)  OJ 1992 L 302, p. 1.