JUDGMENT OF 26. 3. 1981 — CASE 114/80 RITTER v OBERFINANZDIREKTION HAMBURG

In Case 114/80, 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: P. Pescatore, President of Chamber, A. Touffait and O. Due, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

The facts

Tariff classification of the disputed product

III — Oral procedure

Decision

Costs