JUDGMENT OF 28. 6. 1979 — CASE 160/78 INTERCONTINENTALE FLEISCHHANDELSGESELLSCHAFT v HAUPTZOLLAMT MÜNCHEN-WEST

In Case 160/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht München [Finance Court, Munich] (IIIrd Senate) for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: Lord Mackenzie Stuart, President of Chamber, P. Pescatore and A. Touffait, Judges, Advocate General: F. Capotorti Registrar: A. Van Houtte

gives the present

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations

1. Wording of the tariff subheading

2. Interpretation in the light of the Explanatory Notes to the Common Customs Tariff

3. Interpretation having regard to the position and purpose of the tariff sub heading within the structure of the Common Customs Tariff

III — Oral procedure

Decision

Costs