JUDGMENT OF 23. 3. 1977 — CASE 86/76 GERVAIS-DANONE v HAUPTZOLLAMT MÜNCHEN-MITTE

In Case 86/76, Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: A. M. Donner, President of Chamber, J. Mertens de Wilmars and G. Bosco, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and written procedure

II — Written observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice

A — Observations submitted by Gervais-Danone

B — Observations submitted by the Commission of the European Communities

1. The first question

(a) The interpretation of the Common Customs Tariff Nomenclature

(b) Classification considered from the point of view of the common organization of the markets

(c) The measures taken within the framework of an organization of the market

2. The second question

III — Oral procedure

Law

Costs