Questão jurídica principal
Whether new or merely declaratory conclusions were admissible in the federal appeal
Decisão extraída
The subsidiary request to annul tariff items and the purely declaratory requests were inadmissible because they expanded the dispute or were unnecessary beside the main relief.
Fundamentação extraída
New conclusions under Art. 99 LTF are barred; declaratory relief is excluded when formatory relief is available and was requested.