JUDGMENT OF 11. 2. 1982 — CASE 278/8: CHEM-TEC v HAUPTZOLLAMT KOBLENZ

In Case 278/80 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: O. Due, President of Chamber, A. Chloros and F. Grévisse, Judges, Advocate General: S. Rozès Registrar: H. A. Rühl, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts

II — The relevant provisions

III — Written observations

First question

Second question

IV — Questions put by the Court

Note relating to beading 40.06

V — Oral procedure

Decision

First question

Second question

Costs