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SC ALKA CO SRL v Autoritatea Națională a Vămilor - Direcția Regională pentru Accize și Operațiuni Vamale Galați and Direcţia Generală a Finanţelor Publice a Municipiului București

On those grounds, the Court (Tenth Chamber) hereby rules: It is for the referring court, in order to make a tariff classification of the pumpkin seeds at issue in the main proceedings, to ascertain whether those seeds are normally used for the extraction of edible or industrial oils and fats, but are not covered by headings 1201 to 1206 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting, successively, from Commission Regulation (EC) No 1549/2006 of 17 October 2006 and Commission Regulation (EC) No 1214/2007 of 20 September 2007. If that is the case, those seeds must be classified under heading 1207 of the Combined Nomenclature because they are oilseeds, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption. If that is not the case, those seeds will come under heading 1209 of the Combined Nomenclature if they could still be germinated when they were imported, whether or not they are actually used for the extraction of edible or industrial oils and fats or for sowing or human consumption, or under heading 1212 of the Combined Nomenclature if they could not still be germinated. [Signatures] ( *1 ) Language of the case: Romanian.

2016/996

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1212 , 1212 99 and 1212 99 95 . Due to the nature of the plant, this product is not intended exclusively for direct consumption as a vegetable, but its use is more diversified and complex: it is used as an ingredient in different foods or separately to prepare teas or as a food supplement. Consequently, Moringa oleifera cannot be classified as a vegetable of heading 0712 . Classification under heading 1211 is excluded because, although this is a product with positive effects on human health, the main purpose of usage of this product is not ‘primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes’ as stated in the heading text. Given its characteristics and properties, the product should be classified in CN code 1212 99 95 . Documented CN 2026 code: 12129995.