JUDGMENT OF 19. 11. 1975 — CASE 38/75 NEDERLANDSE SPOORWEGEN v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Case 38/75 Reference to the Court under Article 177 of the EEC Treaty by the Tariefcommissie (Tariff Commission) for a preliminary ruling in the action pending before it between

THE COURT composed of: R. Lecourt, President, A. M. Donner, J. Mertens de Wilmars, P. Pescatore, M. Sørensen, Lord Mackenzie Stuart and A. O'Keeffe, Judges, Advocate-General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute of the Court of Justice of the EEC

1. Observations of the Commission

First question

Second question

Third question

2. Observations of the Council

First question

Second question

since the nature of the Additional Note was riot such as to change the scope of heading 90.07, there cannot be any conflict between its insertion and the obligations which may arise from the Convention on Nomenclature for the Classification of Goods in Customs Tariffs. Third question

Law

First question

Second question

Third question

Costs