Felix Koch Offenbach Couleur und Karamel GmbH v Oberfinanzdirektion Muenchen. (Common Customs Tariff) [1993] EUECJ C-377/92 (5 October 1993)

Felix Koch Offenbach Couleur und Karamel GmbH v Oberfinanzdirektion Muenchen. (Common Customs Tariff) [1993] EUECJ C-377/92 (5 October 1993)

A substance consisting of pasteurized, homogenized, and spray-dried coconut pulp with added maltose and sodium caseinate, containing negligible fibre and at least 5% sucrose, must be classified under subheading 2106 90 99 of the Common Customs Tariff.

Citation
[1993] EUECJ C-377/92
Parties
Referring Court: Bundesfinanzhof (Federal Finance Court); Intervener: Commission of the European Communities
Jurisdiction
European Union
Judgment Date
05 October 1993
Procedural Posture
Preliminary Reference / Preliminary Ruling
Outcome
substance must be classified under subheading 2106 90 99
Legal Topics
Tariff Classification, Interpretation of Combined Nomenclature, Food Preparations
Customs Law EU Law Tariff Classification Interpretation of Combined Nomenclature Food Preparations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Bundesfinanzhof (Federal Finance Court)

Referring Court

Commission of the European Communities

Intervener

Procedural Posture

Preliminary Reference / Preliminary Ruling

Legal Issues

  1. 1 Interpretation of the Common Customs Tariff for classification of coconut powder under subheading 2106 90 99

Ratio Decidendi

A substance consisting of pasteurized, homogenized, and spray-dried coconut pulp with added maltose and sodium caseinate, containing negligible fibre and at least 5% sucrose, must be classified under subheading 2106 90 99 of the Common Customs Tariff.

Court Disposition

substance must be classified under subheading 2106 90 99

Orders

  • A substance consisting of pasteurized, homogenized, and subsequently spray-dried mixture of ground and pressed coconut pulp to which maltose and sodium caseinate are added before it is dried in order to obtain the form of a powder, and containing a negligible quantity of fibre and at least 5% sucrose, must be...