Point 2. · X BV v Staatssecretaris van Financiën (C-380/12)

Contents

1. The concept of ‘eliminating impurities’ referred to in Not…
2. Note 1 to Chapter 25 of the Combined Nomenclature constitu…

2.Note 1 to Chapter 25 of the Combined Nomenclature constituting Annex I to Regulation No 2658/87, as amended by Regulation No 1549/2006, must be interpreted as meaning that products which have undergone treatment involving the use of chemical substances and leading to the elimination of impurities may be classified under CN tariff heading 2508 only if that treatment has not modified their superficial structure, which it is for the national court to determine.

X BV v Staatssecretaris van Financiën (C-380/12)

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