CELEX: 62012CN0380
Language: en
Date: 2012-08-08 00:00:00
Title: Case C-380/12: Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 8 August 2012 — X BV, other party: Minister van Financiën

6.10.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/20
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands), lodged on 8 August 2012 — X BV, other party: Minister van Financiën
   (Case C-380/12)
   2012/C 303/34
   Language of the case: Dutch
   
      Referring court
   
   Hoge Raad der Nederlanden
   
      Parties to the main proceedings
   
   
      Appellant: X BV
   
      Other party: Minister van Financiën
   
      Questions referred
   
   
               1.
            
            
               Does the expression ‘eliminating the impurities’ in HS Note 1 to Chapter 25 of the Harmonised System also cover the stripping of a chemical product in a crude state of certain chemical particles included therein through natural circumstances, and where the elimination thereof occurs with a view to the strengthening of (specific) natural properties of the mineral product which had previously decreased in strength due to those natural circumstances?
            
         
               2.
            
            
               If, on the basis of the answer to the question raised in 1 above, it can be established that the elimination of impurities within the meaning of HS Note 1 to Chapter 25 has occurred, on the basis of what criteria should an assessment then be made as to whether an extracted mineral product such as decolorising earth, after being washed successively with sulphuric acid and water, can remain classified under heading 2508 40 00 of the CN on the basis of the aforementioned Note, and should not rather be regarded as a chemical product as referred to in Chapter 38 of the HS?