Case C-163/09: Judgment of the Court (Third Chamber) of 9 December 2010 (reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber), United Kingdom) — Repertoire Culinaire Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Directive 92/83/EEC — Harmonisation of the structures of excise duties on alcohol and alcoholic beverages — Article 20, first indent, and Article 27(1)(e) and (f) — Cooking wine, cooking port and cooking cognac)