Just a Info:
The Instructions on the Crosswalk-Site https://crosswalk-project.org/#documentation/getting_started/windows_host_setup become updated.
The JAVA_HOME Environment-Variable needs to be
and now i can build the apk with Crosswalk, with comand-line and the eclipse-plugin (eclipse 4.3.2)
Thanks to townxelliot in the Crosswalk-IRC
Eclipse-Android Dev-Tools Repository :
just build it with a fresh eclipse-version