Opinion of Mr advocate general Capotorti

Mr President,

Members of the Court,

1. The question which has been referred to the Court for a preliminary ruling in this case is one of the category of problems relating to tariff classification. Specifically it is necessary to determine whether minced meat consisting of 10 % pigmeat and 90 % beef and veal, in frozen blocks and seasoned, imported from Eastern Europe into the Community should be classified, within the Common Customs Tariff in force at the time of the facts giving rise to the case (three years ago), in tariff sub heading 16. 02 B III (a) 1 (cc) or in sub heading 16. 02 B III (a) 3.

2. It is here appropriate to summarize briefly the tariff headings at issue in this dispute.

3. The plaintiff in the main action argues that the term meat or offal, of any kind, which is contained in paragraphs 1, 2 and 3 of subheading 16.02 B III (a) of the Common Customs Tariff in force in 1976 indicates only pigmeat.

4. For all those reasons I take the view that the interpretation that the word meat, which is used without any adjectival restriction in paragraphs 1, 2 and 3 of tariff subheading 16.02 B III (a), has the wider meaning of meat from any animal species is closer to the literal wording of the tariff. Of course, in order to be able to be classified in the said tariff subheading the product must always contain some quantity, however small, of pigmeat as is clear from the introductory part to subheading (a) (Other prepared or preserved meat or meat offal … (a) Containing meat or offal of domestic swine …) which is common to paragraphs 1, 2 and 3.

5. Reference to the function of tariff subheading 16.02 B III (a), in the version in force in 1976, strengthens the conviction that the percentages referred to in subheadings 1, 2 and 3 must be held to include both pigmeat and beef and veal or other meat.

6. In conclusion therefore I am of the opinion that the Court should rule as follows in answer to the question referred to it for a preliminary ruling by the Finanzgericht München by order of 11 July 1978:

1 Translated from the Italian.