JUDGMENT OF 4. 10. 1979 — CASE 11/79 CLETON v INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Case 11/79 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tariefcommissie, Amsterdam, for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber), composed of: J. Mertens de Wilmars, President of Chamber, A. O'Keeffe and T. Koopmans, Judges, Advocate General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

A — Observations of the defendant in the main action (Inspector of Customs and Excise)

B — Observations of the Commission

First and second questions

Third question

III — Oral procedure

Decision

First question

Questions 2 and 3

Costs

1 The Community Explanatory Note reads as follows:84.12 — Air-conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the temperature and humidity of air. Air-conditioning machines which are not equipped with a device for selecting the degree of humidity of air are included in this heading, provided that the machines comply with the criteria in the Explanatory Notes to the CCC Nomenclature, heading No 84.12. This heading therefore covers cooling/heating units for trailers which cool or heat the load compartments of lorries as well as change the humidity of the air by condensation.