65As a preliminary point, it must be noted that it follows from the very wording of Article 27 that only products falling within the scope of Directive 92/83 are able to benefit from the exemption under Article 27. By contrast, it is irrelevant that those products comprise goods which do not, as such, fall under the scope of that directive (see, to that effect, judgments of 12 June 2008, Gourmet Classic, C‑458/06, EU:C:2008:338, paragraphs 35 to 37, and of 9 December 2010, Repertoire Culinaire, C‑163/09, EU:C:2010:752, paragraph 26).
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