Court of Justice 16 January 1997, C-164/95 (Fábrica de Queijo Eru Portuguesa Ldª v Alfândega de Lisboa (Tribunal Técnico Aduaneiro de 2ª Instância).)

Opinion of the Advocate-General Opinion of the Advocate-General 1 Pursuant to the third paragraph of Article 177 of the EC Treaty, the Supremo Tribunal Administrativo (Supreme Administrative Court) has referred to the Court for a preliminary ruling a number of questions which it considers necessary in order to resolve a dispute pending before it concerning the tariff classification of a