Judgment_paragraph 37 · GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond (C-435/15, C-666/15)

37Secondly, it should be noted that according to the settled case-law of the Court if a classification regulation is not directly applicable to products which are not identical, but only similar to the product covered by that regulation, the latter is applicable by analogy to such products (judgment of 22 September 2016, Kawasaki Motors Europe, C‑91/15, EU:C:2016:716, paragraph 39 and the case-law cited). The application by analogy of a classification regulation, such as Implementing Regulation No 1249/2011, to products similar to those covered by that regulation facilitates a coherent interpretation of the CN and the equal treatment of traders (see, to that effect, judgment of 13 July 2006, Anagram International, C‑14/05, EU:C:2006:465, paragraph 32).