Court of Justice 22 September 1987, 141/86 (The Queen v H. M. Customs and Excise ex parte Imperial Tobacco Ltd.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, A - Facts 1 . These proceedings arise from questions referred to this Court by the Divisional Court of the Queen' s Bench Division of the High Court of Justice on the classification for customs purposes of stems of flue-cured Virginia tobacco, that is to say a particular type of tobacco which