Court of Justice 15 July 1982, 37/82 (Nederlandsch Bevrachtingskantoor BV v Inspecteur der Invoerrechten en Accijnzen, Amsterdam.)

OPINION OF MR ADVOCATE GENERAL VERLOREN VAN THEMAAT DELIVERED ON 15 JULY 1982 ( 1 ) Mr President Members of the Court, In this case the question arises whether operating cloths whose composition is that described by the court making the reference come under heading 30.04 or heading 48.21 D of the Common Customs Tariff in the version in force in the relevant period.