||All England Reporter
|| All ER (D) 266 (Feb)
||Court of Justice of the European Union (Third Chamber)
Judges Cunha Rodrigues (President of the Second Chamber, acting as the President of the Third Chamber), Lindh, Rosas, Lohmus (Rapporteur) and O Caoimh
||10 December 2009
European Union - Goods - Origin of goods - Imports - Community customs code - Non-preferential origin of goods - Definition of 'substantial processing or working' - Criterion for change of tariff heading - Steel cables manufactured in North Korea using stranded steel wire originating in China - Whether 'substantial processing or working' to be interpreted as covering processing or working having effect that resulting product to be classified under different heading of Combined Nomenclature - Council Regulation (EEC) 2658/87.
European Union Goods. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of art24 of Council Regulation (EEC)2913-92 (establishing the Community Customs Code) for the purpose of determining the origin of goods coming under heading 7312 of the Combined Nomenclature. The reference was made in proceedings between the Western Federal Revenue Office and the respondent, HEKO, concerning the determination of the nonpreferential origin of steel cables manufactured in North Korea using stranded wire originating in China.
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