Преюдициално запитване

OPINION OF MR ADVOCATE-GENERAL TRABUCCHI DELIVERED ON 4 APRIL 1974 ( 1 ) Mr President, Members of the Court, In this case, referred by the Bundesfinanzhof in respect of the customs classification of glass materials for use in the manufacture of various types of lamp and for other purposes, we shall be concerned with tariff headings Nos 70.11, 85.20 and 70.21 of the Common Customs Tariff. Tariff heading No 70.11 is entitled ‘Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the like’. This heading comes under the Chapter covering ‘Glass and glassware’. The last heading, No 70.21, of this Chapter covers products not already covered, viz., ‘Other articles of glass’. In Chapter 85 of the Common Customs Tariff, under the title Electrical Machinery and Equipment: Parts Thereof, tariff heading No 85.20 refers to ‘Electric filament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc lamps; electrically ignited photographic flashbulbs’. Item D of this heading covers ‘Parts’. The products whose classification is the subject of argument before the German court consist of reflectors and lenses, both of moulded glass, for use in the manufacture of shop-window spotlights, infra-red lamps for medical, agricultural or industrial use, and photographic flood-lamps. The reflector is coniform in shape and the lens, complete with filament, is hermetically sealed to it. The lamp thus formed is then filled with inert gas and completed by the addition of a threaded base. With a view to establishing the correct classification of these items, ... Прочетете още