JUDGMENT OF 6. 10. 1983 — CASE 289/82 LOHMANN v OBERFINANZDIREKTION FRANKFURT AM MAIN

In Case 289/82 REFERENCE to the Court pursuant to 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, O. Due and K. Bahlmann, Judges, Advocate General: G. F. Mancini Registrar: P. Heim

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

A — The facts

B — First question

C — Second question

A — First question

B — Second question

C — Replies to the questions put

III — Oral procedure

Decision

Interpretation of tariff heading No 30.04

Commission Regulation No 2282/79

Costs