CELEX: 62008CN0410
Language: en
Date: 2008-09-22 00:00:00
Title: 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

6.12.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 313/14
            
         Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
   (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 interpreted 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:
               Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule casing consisting of 212,8 mg of gelatin, 77,7 mg of glycerol and 159,6 mg of purified water leads to the exclusion of the capsules described above from that heading?
            
         
      (1)  OJ 1987 L 256, p. 1.