JUDGMENT OF 29. 5. 1979 — CASE 165/78 IMCO — MICHAELIS v OBERFINANZDIREKTION BERLIN

In Case 165/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court] 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 following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

Question 1

Question 2

Question 3

III — Oral procedure

Decision

Cost

1 Translator's note: The English version of General Rule I (already quoted) is not a word-for-word translation of the German and in particular it contains no readily identifiable third sentence. A close translation of the German version of the rule would be as follows: The titles of Sections, Chapters and sub-Chanters are only for reference. The wording of the tariff headings and the Section or Chapter Notes and General Rules are decisive for the purposes of classification. The General Rules only apply however in so far as the tariff headings and Section and Chapter notes do not otherwise provide.

2 Translator's note: Since the words unassembled or disassembled in the English version are represented by the single German word zerlegt, which means primarily to dismount, disassemble or dismantle, to avoid the apparent absurdity of discussing whether unassembled or disassembled can also mean unassembled the German word zerlegt is retained in this translation where appropriate.