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Judgment of the Court (Third Chamber) of 20 March 1980 in Joined Cases 87, 112 and 113/79 (references for a preliminary ruling made by the Seventh Senate of the Bundesfinanzhof: GeBruder Bagusat KG, Possenhofen, v. Hauptzollamt Berlin- Packhof (87/79), Einkaufsgesellschaft der deutschen Konservenindustrie mbH, Berlin, v. Hauptzollamt Hamburg-Waltershof (112/79) and Hauptzollamt Bad Reichenhall (113/79)
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