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Document 62008CN0412
Case C-412/08: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
Case C-412/08: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
Case C-412/08: Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
OJ C 313, 6.12.2008, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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-412/08)
(2008/C 313/21)
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 the addition of 10 mg of lecithin, 18,8 mg of vitamin E, 8,2 mg of wax, 8 mg of calcium pantothenate, 0,2 mg of folic acid and 0,11 mg of biotin to a mixture consisting of 500 mg of cold-pressed black cumin oil (62,5 % or 83,3 %), 38,7 mg of soya oil and 16 mg of butterfat is to be regarded as so small that it does not affect the classification of such a preparation under that heading? |
2. |
If the reply to the first question is in the affirmative: Is Rule 5 of the General Rules for the interpretation of the Combined Nomenclature to be interpreted as meaning that capsule casings containing the substances specified above are to be regarded as packing material? |
3. |
If the reply to the second question is in the negative: Is heading 1517 of the Combined Nomenclature to be interpreted as meaning that a capsule 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 leads to the exclusion of the capsules described above from that heading? |