Mitnitsa Varna v SAKSA OOD and another

European Union – Customs and excise. The Combined Nomenclature (the CN) contained in Annex I to Council Regulation (EEC) No 2658/87 should be interpreted as meaning that a mineral oil, such as that at issue in the main proceedings, could not, on account of its distillation characteristics, be classified as gas oil under subheading 2710 19 43 of that nomenclature, even when that oil met the requirements referred to in harmonised standard EN 590:2013, in the version of the month of September 2013, relating to gas oil for arctic or severe winter climates. The Court of Justice of the European Union so held in proceedings concerning the tariff classification of a mineral oil in the CN declared by that company.

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