Court of Justice 30 May 1984, 185/83 (Interfacultair Instituut Electronenmicroscopie der Rijksuniversiteit te Groningen v Inspecteur der Invoerrechten en Accijnzen te Groningen.)

OPINION OF MR ADVOCATE GENERAL VERLOREN VAN THEMAAT DELIVERED ON 30 MAY 1984 ( 1 ) Mr President, Members of the Court, 1. Introduction 1.1. The basic issue which has led the Tariefcommissie to refer a question to the Court for a preliminary ruling concerns the refusal to grant exemption from import duties for an apparatus called a “JEOL electron microscope, model JEM-200 CX”, which has been