Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 31 August 2007 — Metherma GmbH & Co. KG v Hauptzollamt Düsseldorf

(Case C-403/07)

(2007/C 283/22)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Metherma GmbH & Co. KG

Defendant: Hauptzollamt Düsseldorf

Question referred

Interpretation of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1).

Can bars of tungsten or molybdenum which have been ‘obtained simply by sintering’ and which fall respectively under subheadings 8101 94 00 and 8102 94 00 of the Combined Nomenclature be processed into scrap falling respectively under subheadings 8101 97 00 and 8102 97 00 of the Combined Nomenclature by being broken up or shattered?

(1)  OJ 1987 L 256, p. 1.