Opinion of Mr Advocate General Van Gerven delivered on 6 June 1990

1 Original language: Dutch.

2 The version in question is that set out in Regulation (EEC) No 950/68 oí the Council (OJ, English Special Edition 1968 (I), p. 275, as amended by Council Regulation (EEC) No 3400/84 of 27 November 1984 (OJ L 320, p. 1).

3 See in particular the judgment in Case 62/77 Carlsen-Verlag v Oberfinanzdirektin Koln [1977] ECR 2343.

4 Sec the explanatory notes on subheading 84.53, point 1(A).

5 Commission Regulation (EEC) No 551/81 of 25 February 1981 on the classification of goods within subheading 90.07 A of the Common Customs Tariff (OJ 1981 L 56, p. 20).

6 See the fourth recital in the preamble to Regulation No 551/81.

7 See the sixth and seventh recitals in the preamble.

8 See the explanatory note on Heading 84.53 quoted in Section 3 above.

9 See the judgment of the Court in Case 234/89 Casto Computer v Oberfinanzdirektion München [1989] ECR 63, paragraphs 11 to 13.

10 Regulation (EEC) No 97/69 of the Council of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff (OJ, English Special Edition 1969 (I), p. 12); see in particular the second recital in the preamble.