JUDGMENT OF 13. 3. 1980 — CASE 111/79 CATERPILLAR OVERSEAS v BELGIUM

In Case 111/79 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tribunal de Première Instance, Brussels, for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: A. O'Keeffe, President of Chamber, G. Bosco 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 — Summary of the written observations submitted to the Court

General questions

First specific question

Second and third specific questions

III — Oral procedure

Decision

The concept of value for customs purposes

Interpretation of Regulation No 603/72

The interpretation of Article 9 of Regulation No 803/68

The so-called deductive method

Costs