19The Finanzgericht Munich has stated in its order for reference that the circuits imported by AC-ATEL were unquestionably products falling within tariff subheading 85421143, namely DRAMs with a storage capacity exceeding 256 Kbits but not exceeding 4 Mbits. It is also apparent from the order for reference that the national court implicitly refused to submit to the Court the question raised by AC-ATEL at the hearing.
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