Case C-372/06: Judgment of the Court (Fourth Chamber) of 13 December 2007 (Reference for a preliminary ruling from the VAT and Duties Tribunal, London — United Kingdom) — Asda Stores Ltd v Commissioners of Her Majesty's Revenue and Customs (Community Customs Code — Implementing measures — Regulation (EEC) No 2454/93 — Annex 11 — Non-preferential origin of goods — Television receivers — Concept of substantial processing or working — Added value test — Validity and interpretation — EEC-Turkey Association Agreement and Decision No 1/95 of the Association Council — Interpretation)