JUDGMENT OF 15. 12. 1977 - CASE 63/77 POPPE v OBERFINANZDIREKTION COLOGNE

In Case 63/77 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the action pending before that court between

THE COURT composed of: G. Bosco, President of Chamber, J. Mertens de Wilmars and A. O'Keeffe, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

II — Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

Ill — Oral procedure

Decision

Costs

I —. Facts and procedure

1. On 3 January 1975 Firma Ludwig Poppe applied to the Oberfinanzdirektion, Cologne, for a binding customs tariff notification relating to single copy copying paper known as Huron Copysette.

2. The issue was taken to the Bundesfinanzhof which by an order of 5 April 1977 entered at the Court Registry on 17 May 1977 decided to stay proceedings and to refer to the Court of Justice for a preliminary ruling the following question:

3. Firma Ludwig Poppe, represented by Debroschke and Partners and Mr Müller-Kern and the Commission of the European Communities represented by its Legal Adviser, Manfred Beschel, submitted written observations in accordance with Article 20 of the Protocol on the Statute of the Court of Justice of the EEC.

II —. Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

(a). Firma Ludwig Poppe takes the view that, since the goods at issue allow copying to be effected by the transfer of the carbon coating of the carbon paper to the other sheet of paper, they must be classified under tariff heading 48.13. In so far as the sheets of paper which are used for such purposes comply with the requirements as to size they are in fact included comprehensively in that tariff heading.

(b). The Commission points out that the technical progress made in the manufacture of industrial products means the appearance on the market of goods with new features. The paper at issue is such an example: it is made up of two kinds of paper, manufactured separately (carbon paper and flimsy paper for copying) and stuck together in such a way that the copying is made easier by eliminating the risk that the sheets might slip.

(a). on the one hand certain articles which according to the Explanatory Notes to the Brussels Nomenclature have the common feature of being bound books (including loose-leaf) or blocks, and

(b). on the other hand all the other stationery of paper which is not specifically described in any other tariff heading and has not been produced by merely cutting the paper.

Ill —. Oral procedure

1. By order of 5 April 1977 which reached the Court on 17 May 1977 the Bundesfinanzhof, pursuant to Article 177 of the EEC Treaty, referred the following question to the Court for a preliminary ruling:

2. This question has been referred to the Court in connexion with a dispute relating to the tariff classification of goods known as Huron Copysette designed to make typed copies and consisting of a set of one sheet of flimsy paper and one sheet of carbon paper, each of DIN A 4 format, the carbon paper being detached and thrown away after the copy has been made.

3. Copying paper is specifically referred to in tariff heading 48.13 of the Common Customs Tariff.

4. Since tariff heading 48.15, on the other hand, refers to Other paper and paperboard, cut to size or shape, it applies only to goods which have not been specifically listed in one of the preceding tariff headings of Part II of the same Chapter.

5. Tariff heading 48.18 covers not only certain articles expressly defined therein but also other stationery of paper … which has not been specifically listed in an other tariff heading of the Chapter and which is not made up simply by cutting but involves more elaborate working.

6. For these reasons the answer to the question referred to the Court should be that tariff heading 48.15 of the Common Customs Tariff must be interpreted as meaning that it does not include goods consisting of two sheets of DIN A 4 format stuck together, one of which is carbon paper and the other flimsy paper, as such goods must be classified under tariff heading 48.18 as other stationery of paper.

7. The costs incurred by the Commission of the European Communities which has submitted observations to the Court are not recoverable.

On those grounds, THE COURT (First Chamber), in answer to the question referred to it by the Bundesfinanzhof, by order of 5 April 1977, hereby rules: