44However, it should be noted, secondly, that the Court has consistently held that if a classification regulation is not directly applicable to goods which are not identical, but only similar, to the goods covered by that regulation, the latter is applicable by analogy to such goods. In that regard, it is sufficient if the goods to be classified and those covered by the classification regulation are sufficiently similar (see, to that effect, judgment of 22 March 2017, GROFA and Others, C‑435/15 and C‑666/15, EU:C:2017:232, paragraphs 37 and 38 and the case-law cited).
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