Opinion of Mr Advocate General Lenz

Mr Presidenzt,

Members of the Court,

A. The background to this reference for a preliminary ruling is as follows:

B. Here at the outset of my opinion I should like to set out the wording of the relevant tariff headings in the version applicable at the material time:

C. I therefore propose that the Court of Justice answer the question referred to it by the Finanzgericht Berlin by order of 20 March 1984 as follows:

1 Translated from thr German.

2 Council Regulation (EEC) No 3300/81 of 16 November 1981 amending Regulation (EEC) No 950/68 on the Common Customs Tariff; Official Journal 1981, L 335, p. 1.

3 Official Journal 1983, L 90, p. 11.

4 Official Journal 1984, L 117, p. 16.