58Although it is correct that a change in the tariff heading of a product, caused by a processing operation, constitutes an indication of the substantial nature of that processing or working, the fact remains that processing or working may be substantial in nature even if there is no such change of heading. The criterion of a change of tariff heading covers a majority of situations, but does not make it possible to identify all situations in which the processing or working of the goods is substantial (see, to that effect, judgment of 11 February 2010, Hoesch Metals and Alloys, C‑373/08, EU:C:2010:68, paragraph 43 and the case-law cited).
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