Judgment_paragraph 34 · UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-674/19)

34Furthermore, inasmuch as, according to the documents before the Court, the heating and burning of all the substances contained in water-pipe tobacco, such as that at issue in the main proceedings, produces smoke to be inhaled, such a characterisation applies to that product.