NO 3517/84 PROVIDES AS FOLLOWS :
"LEAVE-STALKS, STEMS, RIBS AND TRIMMINGS OF TOBACCO LEAVES SHALL BE CLASSIFIED IN THE COMMON CUSTOMS TARIFF WITHIN SUBHEADING :
24.01 UNMANUFACTURED TOBACCO; TOBACCO REFUSE :
B . OTHER ."
THE MAIN PROCEEDINGS
7 IN APRIL 1985 THE APPLICANT IN THE MAIN PROCEEDINGS, IMPERIAL TOBACCO LTD, A MAJOR TOBACCO IMPORTER AND CIGARETTE MANUFACTURER, IMPORTED INTO THE UNITED KINGDOM A QUANTITY OF FLUE-CURED VIRGINIA TOBACCO STEM UNDER THE QUOTA OPENED BY COUNCIL REGULATION NO 3564/84, REFERRED TO ABOVE . IN THE CUSTOMS ENTRY FORM, IMPERIAL TOBACCO LTD DECLARED THAT THE TOBACCO STEM IN QUESTION FELL UNDER SUBHEADING 24.01 A OF THE COMMON CUSTOMS TARIFF, AS HAD BEEN THE CASE HITHERTO . HOWEVER, H.M . CUSTOMS AND EXCISE CLASSIFIED THOSE GOODS UNDER SUBHEADING 24.01 B PURSUANT TO REGULATION NO 3517/84 .
8 IMPERIAL TOBACCO LTD CHALLENGED THAT CLASSIFICATION BEFORE THE HIGH COURT, WHICH STAYED THE PROCEEDINGS AND ASKED THE COURT TO GIVE A PRELIMINARY RULING ON THE FOLLOWING QUESTIONS :
"1 . WHETHER THE CORRECT INTERPRETATION OF COMMISSION REGULATION ( EEC ) NO 3517/84 IS SUCH AS TO PLACE WITHIN SUBHEADING 24.01 B OF THE COMMON CUSTOMS TARIFF TOBACCO STEM COVERED BY A CERTIFICATE OF AUTHENTICITY WHICH ESTABLISHES THAT IT IS OF FLUE-CURED VIRGINIA TYPE?
2 . IF SO, WHETHER THE REGULATION IS TO THAT EXTENT INVALID IN THAT IT CONFLICTS WITH THE TERMS OF COUNCIL REGULATION ( EEC ) NO 3400/84?"
9 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR A FULLER ACCOUNT OF THE FACTS AND THE LEGAL BACKGROUND TO THE MAIN PROCEEDINGS, FOR THE COURSE OF THE PROCEDURE AND THE OBSERVATIONS SUBMITTED TO THE COURT, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
THE FIRST QUESTION
10 AS THE UNITED KINGDOM, THE BELGIAN GOVERNMENT AND THE COMMISSION CORRECTLY POINT OUT, IT IS CLEAR BOTH FROM THE WORDING OF ARTICLE 1 OF REGULATION NO 3517/84 AND FROM THE PREAMBLE TO THAT REGULATION THAT THE RIB - WHICH IS ANOTHER WORD FOR THE STEM - OF TOBACCO LEAVES FALLS UNDER SUBHEADING 24.01 B .
11 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT COMMISSION REGULATION NO 3517/84 MUST BE INTERPRETED AS MEANING THAT STEM OF FLUE-CURED VIRGINIA TYPE TOBACCO MUST BE CLASSIFIED UNDER SUBHEADING 24.01 B OF THE COMMON CUSTOMS TARIFF .
THE SECOND QUESTION
12 IT SHOULD BE OBSERVED THAT REGULATION NO 3517/84 WAS ADOPTED PURSUANT TO THE BASIC COUNCIL REGULATION NO 97/69, AS AMENDED, ARTICLE 3 OF WHICH PROVIDES THAT THE COMMISSION IS TO ADOPT THE NECESSARY MEASURES TO ENSURE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF NOMENCLATURE WHERE THEY ARE IN ACCORDANCE WITH THE OPINION OF THE COMMITTEE ON THE COMMON CUSTOMS TARIFF NOMENCLATURE .
13 IN INTERPRETING THAT PROVISION THE COURT HAS HELD ( MOST RECENTLY IN THE JUDGMENT OF 28 MARCH 1979 IN CASE 158/78 BIEGI V HAUPTZOLLAMT BOCHUM (( 1979 )) ECR 1103, AND THE JUDGMENT OF 20 MARCH 1980 IN JOINED CASES 87,