Court of Justice 27 January 1983, 130/82 (Naamloze vennootschap Farr Company v Belgian State.)

OPINION OF MR ADVOCATE GENERAL REISCHL DELIVERED ON 27 JANUARY 1983 ( 1 ) Mr President, Members of the Court, The case which is the subject of this opinion is concerned with the tariff classification of air filters. Since 1973 Farr Company NV, the plaintiff in the main proceedings, has imported into Belgium air filters, which are manufactured by its parent company in the United States.