JUDGMENT OF 2. 7. 1981 — CASE 160/80 SMULING-DE LEEUW í INSPECTEUR DER INVOERRECHTEN EN ACCIJNZEN

In Case 160/80 REFERENCE to the Court under Article 177 of the EEC Treaty by the Tariefcommissie [administrative court of last instance in revenue matters] of the Netherlands 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: Sir Gordon Slynn Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

A — Observations of the appellant in the main action

B — Observations of the French Government

— First xanthan gum does not fall within heading 13.02.

— Furthermore xanthan gum does not fall within heading 13.03 as it is too complex to be brought within the classification system which has been adopted.

C — Observations of the Commission

III — Oral procedure

Decision

Costs