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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

    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?


    (1)  OJ 1987 L 256, p. 1.


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