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Direcţia Generală Regională a Finanţelor Publice Braşov and Agenţia Naţională de Administrare Fiscală - Direcţia Generală a Vămilor - Direcţia Regională Vamală Braşov - Biroul Vamal de Interior Sibiu v Flavourstream SRL

On those grounds, the Court (Ninth Chamber) hereby rules: 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 version resulting from Commission Implementing Regulation (EU) No 1101/2014 of 16 October 2014, must be interpreted as meaning that an aqueous solution obtained by thermal decomposition of dextrose, composed in particular of water-soluble aldehydes and ketones, does not come either under subheading 17029095 of that nomenclature, which covers inter alia invert sugar and other sugar and sugar syrup blends with fructose content, in the dry state, of 50% by weight, not classified under other subheadings of heading 1702 of that nomenclature, or under subheading 29124900 thereof, which refers to ‘other’ aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function, but under subheading 38249092 of that nomenclature, which refers to ‘Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’, ‘in the form of a liquid at 20 °C’, provided that any potential nutritive value of that solution is merely incidental to that solution’s function as a chemical product and food additive. [Signatures] ( *1 ) Language of the case: Romanian.

Pfizer Consumer Healthcare Ltd v Commissioners for Her Majesty's Revenue and Customs

On those grounds, the Court (Seventh Chamber) hereby rules: Commission Implementing Regulation (EU) 2016/1140 of 8 July 2016 concerning the classification of certain goods in the Combined Nomenclature is invalid. Xuereb von Danwitz Kumin Delivered in open court in Luxembourg on 26 March 2020. A. Calot Escobar Registrar P.G. Xuereb President of the Seventh Chamber ( *1 ) Language of the case: English.

Madaus GmbH v Hauptzollamt Bremen

Judgment of the Court (Eighth Chamber) of 9 February 2017.#Madaus GmbH v Hauptzollamt Bremen.#Reference for a preliminary ruling — Common Customs Tariff — Tariff classification — Combined Nomenclature — Headings 3824 90 97 and 2106 90 92 — Product in powder form composed of calcium carbonate (95%) and modified starch (5%).#Case C-441/15.

1303/2011

Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional Note 1 to Chapter 30 and the wording of CN codes 3824, 3824 90 and 3824 90 97. The product neither serves a therapeutic use, as it does not treat or cure an illness or disease, nor a prophylactic use, as it does not defend or protect against an illness or disease. In addition, the product does not fulfil the requirements of Additional Note 1 to Chapter 30. Classification as a medicament under heading 3004 is therefore excluded. The product is not to be considered a beauty or make-up preparation as it is not used for skin care. Although the product has the effect of cooling the skin where it is applied, it does not actually treat the skin in any way. Classification under heading 3304 is therefore excluded. The product is therefore to be classified under CN code 3824 90 97 as other chemical products or preparations of the chemical or allied industries not elsewhere specified or included. Documented CN 2026 code: 38249993, 3824. Commission 2026 transposition note: 3824 99 93 Modification of structure of heading 3824. The product is predominantly composed of organic compounds. Gel is not considered as a liquid.

1439/2007

Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3824, 3824 90 and 3824 90 97. The product cannot be considered to be a preparation for the care of the skin nor for the care of the foot as it is not designed primarily for that purpose (Harmonized System Explanatory Notes to heading 3304, (A) (3), and (B)). The pads give the essential character to the product. They do not provide a scientifically tested therapeutic effect, by reducing toxicity in the whole body and cannot be classified in either heading 3004 or 3005. They have to be classified as other chemical preparations not elsewhere specified or included. Documented CN 2026 code: 38249993. Commission 2026 transposition note: 3824 99 93 Regulation to be amended.

691/96

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the combined nomenclature, and by the wording of CN codes 3824, 3824 90 and 3824 90 97. The product is considered to be insufficiently pure to be classified in Chapter 29. Documented CN 2026 code: 38249993, 3824. Commission 2026 transposition note: 3824 99 93 Modification of structure of heading 3824. Predominantly composed of organic compounds. The product is not a liquid at 20 °C.