Opinion of Mr Advocate-General Dutheillet de Lamothe Delivered on 27 May 1971

1 Translated from the French.

2 Finanzgericht Hamburg, 17 October 1969: concentrated orange juice without added sugar or spirit. Finanzgericht Baden-Württemberg, 11 February 1970: concentrated Brazilian orange juice. Finanzgericht Bremen, 21 January 1970: Spanish apricots without added spirit, but with added sugar.