Case C-336/11: Judgment of the Court (Eighth Chamber) of 19 July 2012 (reference for a preliminary ruling from the Cour d’appel de Lyon, France) — Receveur principal des douanes de Roissy Sud, Receveur principal de la recette des douanes de Lyon Aéroport, Direction régionale des douanes et droits indirects de Lyon, Administration des douanes et droits indirects v Société Rohm & Haas Electronic Materials CMP Europe GmbH, Rohm & Haas Europe s.à.r.l., Société Rohm & Haas Europe Trading APS-UK Branch (Common Customs Tariff — Tariff classification — Combined Nomenclature — Polishing pads intended exclusively for semiconductor wafer-polishing machines — Tariff headings 3919 and 8466 (or 8486 ) — Definition of ‘parts’ or ‘accessories’ )