Case C-567/17: Judgment of the Court (Third Chamber) of 28 February 2019 (Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Bene Factum’UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Tax provisions — Excise duty — Directive 92/83/EEC — Article 27(1)(b) — Exemptions — Definition of ‘products not for human consumption’ — Assessment criteria)