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20.12.2008 |
EN |
Official Journal of the European Union |
C 327/11 |
Reference for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 22 September 2008 — Swiss Caps AG v Hauptzollamt Singen
(Case C-411/08)
(2008/C 327/18)
Language of the case: German
Referring court
Finanzgericht Baden-Württemberg
Parties to the main proceedings
Applicant: Swiss Caps AG
Defendant: Hauptzollamt Singen
Questions referred
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1. |
Is Rule 5 of the General Rules for the Interpretation 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 capsule casings which consist of granulated starch and contain substances for supplementing the diet are to be regarded as packing material? |
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2. |
If the reply to the first question is in the negative: Is heading 1515 of the Combined Nomenclature to be interpreted as meaning that granulated starch capsule casings containing 580 mg of concentrated wheat-germ oil determine the character of the goods in such a way that the goods are excluded from heading 1515 of the Combined Nomenclature? |