Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - FLAKED BARLEY UNDER TARIFF SUBHEADING 11.02 E I B 1 - CONCEPT - ROLLED GRAINS OF BARLEY UNDER SUBHEADING 11.02 E I A 1 - DIFFERENCE

2 . AGRICULTURE - COMMON ORGANIZATION OF THE MARKET - PRODUCTS SUBJECT TO A SINGLE PRICE SYSTEM - EXPORTATION - CERTIFICATE - PRODUCT INDICATED - PRODUCT EXPORTED - DIFFERENCE - EXPORT REFUND - GRANTING - RATE - FIXING - ABSENCE - BENEFIT - RIGHT - ABSENCE

( REGULATION NO 120/67 OF THE COUNCIL , ARTICLE 16 ; REGULATION NO 1041/67 OF THE COUNCIL , ARTICLE 1 AND ARTICLE 3 )

Summary

1 . FLAKED BARLEY UNDER TARIFF HEADING 11.02 E I B 1 IS MANUFACTURED FROM GRAINS SUBJECTED TO HULLING WHICH REMOVES PART OF THEIR HUSK AND WHAT DISTINGUISHES IT FROM ' ROLLED GRAINS ' OF BARLEY UNDER SUBHEADING 11.02 E I A 1 IS THUS NOT WHAT IS REMOVED IN ROLLING .

2 . ARTICLE 16 OF REGULATION NO 120/67 AND ARTICLES 1 AND 3 OF REGULATION NO 1041/67 MAY BE UNDERSTOOD AS CONFERRING A RIGHT TO THE GRANT OF AN EXPORT REFUND EVEN IF THE PRODUCT EXPORTED DIFFERS FROM THAT FOR WHICH THE EXPORT CERTIFICATE WAS ISSUED .

WHEN AT THE RELEVANT DATE NO RATE OF REFUND IS FIXED FOR THE PRODUCT WHICH IS ACTUALLY EXPORTED THERE IS NO RIGHT TO A REFUND .