5.3.2005   

EN

Official Journal of the European Union

C 57/15

Reference for a preliminary ruling by the Gerechtshof te Amsterdam, by decision of that court of 30 November 2004, in the case of Uroplasty B.V. against Inspecteur van de Belastingdienst/Douane District Rotterdam

(Case C-514/04)

(2005/C 57/29)

Language of the case: Dutch

Reference has been made to the Court of Justice of the European Communities by judgment of the Gerechtshof te Amsterdam, (Amsterdam Regional Court of Appeal) (Netherlands) of 30 November 2004, received at the Court Registry on 15 December 2004, for a preliminary ruling in the case of Uroplasty B.V. against Inspecteur van de Belastingdienst/Douane District Rotterdam on the following questions:

1.

(a)

Must heading 9021 of the CCT be interpreted as meaning that a product consisting of sterile, white flakes of polydimethylsiloxane, specially developed and intended solely for use as a medical/surgical implant, can be classified under that heading?

(b)

If so, under which subheading of heading 9021 of the CCT must the product be classified?

2.

If heading 9021 is not possible in this case, is the product eligible for classification under heading 3926 of the CCT?

3.

If not, classification under which other heading results from the interpretation of the CCT?