Judgment of the Court (Third Chamber) of 14 March 2024.#f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld.#Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 1(2) – Other indirect taxes on excise goods – Conditions for levying such a tax – Specific purpose pursued by the tax – Excise duty applied to manufactured tobacco – Directive 2011/64/EU – Article 14 – Taxation rules – Compliance with those rules by other indirect taxes on excise goods – Heated tobacco – National legislation establishing, for heated tobacco, a tax structure and tax rate differing from those applicable to ‘other smoking tobaccos’.#Case C-336/22.