Joined Cases C-362/07 and C-363/07: Judgment of the Court (Third Chamber) of 11 December 2008 (reference for a preliminary ruling from the Tribunal d'instance du VIIe arrondissement de Paris — France) — Kip Europe SA, Kip (UK) Ltd, Caretrex Logistiek BV, Utax GmbH (C-362/07), Hewlett Packard International SARL (C-363/07) v Administration des douanes — Direction générale des douanes et droits indirects (Common Customs Tariff — Combined Nomenclature — Tariff classification — Multi-function apparatus — Apparatus combining the functions of laser printer and a digital electronic scanner module, with a copier function — Heading 8471 — Heading 9009)