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Document 62007CA0403
Case C-403/07: Judgment of the Court (Seventh Chamber) of 27 November 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Metherma GmbH & Co. KG v Hauptzollamt Düsseldorf (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8101 and 8102 — Shattering and breaking-up of bars of tungsten or molybdenum obtained simply by sintering — Unwrought tungsten and molybdenum, including bars obtained simply by sintering — Waste and scrap)
Case C-403/07: Judgment of the Court (Seventh Chamber) of 27 November 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Metherma GmbH & Co. KG v Hauptzollamt Düsseldorf (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8101 and 8102 — Shattering and breaking-up of bars of tungsten or molybdenum obtained simply by sintering — Unwrought tungsten and molybdenum, including bars obtained simply by sintering — Waste and scrap)
Case C-403/07: Judgment of the Court (Seventh Chamber) of 27 November 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Metherma GmbH & Co. KG v Hauptzollamt Düsseldorf (Common Customs Tariff — Combined Nomenclature — Tariff classification — Headings 8101 and 8102 — Shattering and breaking-up of bars of tungsten or molybdenum obtained simply by sintering — Unwrought tungsten and molybdenum, including bars obtained simply by sintering — Waste and scrap)
OJ C 19, 24.1.2009, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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24.1.2009 |
EN |
Official Journal of the European Union |
C 19/8 |
Judgment of the Court (Seventh Chamber) of 27 November 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Metherma GmbH & Co. KG v Hauptzollamt Düsseldorf
(Case C-403/07) (1)
(Common Customs Tariff - Combined Nomenclature - Tariff classification - Headings 8101 and 8102 - Shattering and breaking-up of bars of tungsten or molybdenum ‘obtained simply by sintering’ - Unwrought tungsten and molybdenum, including bars obtained simply by sintering - Waste and scrap)
(2009/C 19/12)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Metherma GmbH & Co. KG
Defendant: Hauptzollamt Düsseldorf
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1) — Change of tariff heading for tungsten or molybdenum bars obtained by sintering when the bars are shattered
Operative part of the judgment
The Combined Nomenclature which is laid down 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, in the version applicable in 2001, namely that deriving from Commission Regulation (EC) No 2388/2000 of 13 October 2000 amending Annex I to Regulation No 2658/87, must be interpreted as meaning that bars of tungsten or molybdenum ‘obtained simply by sintering’ fall respectively under its subheadings 8101 91 10 and 8102 91 10. Such bars, which consist of the metals in question in their unwrought form and not of articles thereof, cannot be processed, by being broken up or shattered, into scrap falling respectively under subheadings 8101 91 90 and 8102 91 90 of that Combined Nomenclature.