Court of Justice 8 July 1982, 234/81 (E.I. Du Pont de Nemours Inc. and Dewfield (an unlimited company trading as C.D. (UK)) v Commissioners of Customs and Excise.)

OPINION OF ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 8 JULY 1982 My Lords, The Commercial Court of the Queen's Bench Division of the High Court in England asks for a preliminary ruling, pursuant to Article 177 of the EEC Treaty, as to whether a product called “Corian” falls under heading 68.11 of the Common Customs Tariff which covers, inter alia, artificial stone, or under headings 39.