JUDGMENT OF 8. 5. 1974 — CASE 183/73 OSRAM v OBERFINANZDIREKTION

In Case 183/73 Reference to the Court under Article 177 of the EEC treaty by the Bundesfinanzhof (Federal Fiscal Court) for a preliminary ruling in the action pending before that Court between

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

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Written observations submitted to the Court

Law

The first and second questions

The third question

Costs

I —. Facts and procedure

1. In June 1969, Osram applied for a binding official customs tariff classification in respect of moulded glass reflectors and lenses intended for the manufacture of shop-window spotlights, infra-red lamps for medical, agricultural or industrial purposes, and photographic floodlamps. The reflectors are coniform and open at both ends. After the inner surface of the reflectors has been silvered and the internal lamp filaments have been fitted, the lenses are hermetically sealed on to the reflectors. The lamps are filled with an inert gas. Finally, the lamps are capped with a threaded base.

2. The headings in the CCT in dispute are the following:

3. The Bundesfinanzhof suspended proceedings and applied to the European Court of Justice in accordance with Article 177 of the EEC Treaty for a preliminary ruling on the following questions:

4. The Bundesfinanzhof order of 16 October 1973 was registered with the Court on 19 November 1973.

II —. Written observations submitted to the Court

1. By order of 16 October 1973, received by the Court on 19 November 1973, the Bundesfinanzhof, by application of article 177 of the EEC Treaty, submitted questions relating to the interpretation of certain provisions of the Common Customs Tariff (hereinafter referred to as the CCT).

2. It appears from the order for reference that these questions were submitted in connexion with an action relating to a binding tariff classification (verbindliche Zolltarifauskunft) issued by a German customs authority on 11 August 1970 concerning the classification of reflectors and lenses made from moulded glass intended for the manufacture of certain special kinds of electric lamp.

3. The manufacturing process for such lamps, unlike that for the traditional electric lamp, does not involve the use of a complete glass bulb but that of open, coniform glass reflectors which, after the electrical components have been assembled, are closed by lenses welded to their sides.

4. The first two questions submitted require an interpretation of the terms glass envelopes, (including bulbs…) in the sense of tariff heading No 70.11 of the CCT.

5. It appears from the wording of tariff heading No 70.11 in its various linguistic versions that it covers not only glass objects used in the manufacture of electric lamps by traditional processes, but all glass objects intended for the manufacture of such lamps whatever the process used.

6. As worded in the official languages of the Community before 1973, tariff heading No 70.11 applies only to unfinished products.

7. If it is true that the concept of an unfinished product cannot be taken to extend to each of the separate parts that go to make up a product, account should be taken of the General Rule for interpretation No 2 (a), second sentence, in Section I of the CCT, which provides that any reference in a given heading of the tariff shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), imported unassembled or disassembled.

8. The two sentences of the Rule for interpretation No 2 (a) in Section I were inserted into the CCT with effect from 1 January 1972, consequent upon a recommendation adopted on 9 June 1970 by the Customs Cooperation Council and accepted by the Member States of the Community pursuant to the Council decision of 21 June 1971 (OJ L 137 of 23 June 1971, p. 10).

9. The third question asks whether coniform articles of glass open at both ends fall under heading No 70.11 or, on the other hand, under headings Nos 85.20 or 70.21.

10. As already stated, it is for the national court to determine whether the items in question in fact meet the conditions whereby they can be classified under one or other tariff heading, and the Court is competent by application of article 177 of the EEC Treaty to find only as regards the interpretation of the provisions of the tariff.

11. Heading No 70.21 includes other articles of glass and heading No 85.20electric filament lamps and electric discharge lamps, including parts (present subheading C).

12. The General Rule for interpretation under 3 (a) to Section I provides that headings which provide the most specific description shall be preferred to headings providing a more general description.

13. It must therefore be concluded that tariff heading No 85.20-C must be interpreted to mean that it includes articles of glass intended to form an envelope for electric lamps and not falling under tariff heading No 70.11.

14. The costs incurred by the Commission, which has submitted observations to the Court, are not recoverable.

15. As these proceedings are, insofar as the parties to the main action are concerned, a step in the action before the national court, costs are a matter for that court.

THE COURT in answer to the questions referred to it by the Bundesfinanzhof by an order dated 16 October 1973, hereby rules:

1 The term glass envelopes (including bulbs and tubes) for electric lamps under tariff heading No 70.11 of the Common Customs Tariff must be interpreted to mean that this includes any article of glass intended to form an envelope for electric lamps and tubes and having, as imported, the essential character of the complete or finished article.

2 Subheading No 85.20-C of the Common Customs Tariff must be interpreted to mean that it includes any part or component of glass intended to form an envelope for electric lamps and tubes and not falling under tariff heading No 70.11.

1 Translator's Note: Sic. The words in fact used in the CCT under this heading are as follows: ampoules et enveloppes tubulaires en verre, ouvertes, non finies … (open, unfinished bulbs and tubular envelopes of glass).