Judgment of the General Court (Second Chamber, sitting with five Judges) of 29 April 2026.#Hauptzollamt A v Scrap-Transporteur.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Smoking tobacco – Concept of ‘tobacco capable of being smoked without further industrial processing’ – Article 5(1)(a) of Directive 2011/64/UE – Scraps of raw tobacco, uncut but threshed and stripped, capable of being processed into water-pipe tobacco through a complex process carried out at home by the consumer.#Case T-194/25.