Court of Justice 21 May 1981, 160/80 (Smuling-De Leeuw BV v Inspecteur der Invoerrechten en Accijnzen - Rotterdam.)

OPINION OF ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 21 MAY 1981 My Lords, This case concerns a consignment of five 100 lb drums of a substance called “Keltről F”, which was manufactured by the Kelco Division of Merck & Co. Inc., an American undertaking, and imported into the Netherlands by Smuling-De Leeuw BV (which I shall call “Smuling”).