CELEX: 62008CA0410
Language: en
Date: 2009-12-17 00:00:00
Title: Joined Cases C-410/08 to C-412/08: Judgment of the Court (Fifth Chamber) of 17 December 2009 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany)) — Swiss Caps AG v Hauptzollamt Singen (Common Customs Tariff — Combined Nomenclature — Tariff classification — Tariff headings 1515, 1517, 2106 and 3004 — Gelatin capsules — Fish oil, wheat-germ oil and black cumin oil — Concept of packaging )

27.2.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 51/9
            
         Judgment of the Court (Fifth Chamber) of 17 December 2009 (reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany)) — Swiss Caps AG v Hauptzollamt Singen
   (Joined Cases C-410/08 to C-412/08) (1)
   
   (Common Customs Tariff - Combined Nomenclature - Tariff classification - Tariff headings 1515, 1517, 2106 and 3004 - Gelatin capsules - Fish oil, wheat-germ oil and black cumin oil - Concept of ‘packaging’)
   2010/C 51/14
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Swiss Caps AG
   
      Defendant: Hauptzollamt Singen
   
      Re:
   
   Reference for a preliminary ruling — Finanzgericht Baden-Württemberg (Germany) — Interpretation of Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) — Headings 1517 (‘Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516’) and 2106 (‘Food preparations not elsewhere specified or included’) — Rule 5(b) in Part A of Section I of Part One of that annex — Tariff classification of a fish-oil preparation to which vitamin E has been added and which is contained in capsules consisting of gelatin, glycerol and water — Concept of ‘packing material’
   
      Operative part of the judgment
   
   The Combined Nomenclature, set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Commission Regulation (EC) No 2388/2000 of 13 October 2000, must be interpreted as meaning that:
   
               —
            
            
               edible preparations presented in the form of capsules containing 600 mg of cold-pressed concentrated fish oil and 22.8 mg of concentrated vitamin E in a casing consisting of 212.8 mg of gelatin, 77.7 mg of glycerol and 159.6 mg of purified water and intended for use as a food supplement;
            
         
               —
            
            
               edible preparations presented in the form of capsules containing 580 mg of wheat-germ oil in a casing consisting of 250 mg of granulated starch and intended for use as a food supplement; and
            
         
               —
            
            
               edible preparations presented in the form of capsules containing 500 mg of cold-pressed black cumin oil, 38.7 mg of soya oil, 18.8 mg of vitamin E, 16 mg of butterfat, 10 mg of lecithin, 8.2 mg of wax, 8 mg of calcium pantothenate, 0.2 mg of folic acid and 0.11 mg of biotin in a casing consisting of 313.97 mg of gelatin mass (47.3 % gelatin, 17.2 % glycerine, 35.5 % water), 4.30 mg of paste consisting of 50 % titanium dioxide and 50 % glycerine, and 1.73 mg of paste consisting of 25 % quinoline yellow lacquer and 75 % glycerine and intended for use as a food supplement
            
         come under heading 2106 of the abovementioned Combined Nomenclature.
   
      (1)  OJ C 313, 06.12.2008
   
   
      OJ C 327, 20.12.2008