JUDGMENT OF 7. 11. 1973 — CASE 49/73 FLEISCHER v HAUPTZOLLAMT FLENSBURG

In Case 49/73

THE COURT composed of: R. Lecourt, President, A. M. Donner (Rapporteur) and M. Sørensen, Presidents of Chambers, R. Monaco, J. Mertens de Wilmars, P. Pescatore, and C. Ó Dálaigh, Judges, Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute

Grounds of judgment

On the first question

On the second and third questions

Costs

1 17.04 Sugar confectionery, not containing cocoa. D. Other: I — Containing no milkfats or containing less than 1.5 % by weight of such fats: … II — Other: Containing by weight of sucrose (including invert sugar expressed as sucrose): (a) Less than 50 %, (b) 50 % or more but less than 70 %, (c) 70 % or more.

2 21.07 Food preparations not elsewhere specified or included: F. Other: … VII — Containing 45 % or more but less than 65 % by weight of milkfats. (a) … (b) , (1). Containing no starch or containing less than 5 % by weight of starch.

3 This heading covers most of the sugar preparations which are marketed in a solid or semi-solid form, generally suitable for immediate consumption and commonly referred to as sweetmeats or confectionery. It includes, inter alia: boiled sweets (including those containing malt extract); caramels, cachous, candies, nougat, fondants, sugared almonds, Turkish delight; gums (including sweetened chewing-gum and the like); This heading also covers pastes containing sugar used for making fondants, marzipan, nougat etc. … The heading does not cover: … Sweetened food preparations such as fruit, fruit peel etc., preserved by sugar, and jams, fruit jellies, etc