Keywords
Summary

Keywords

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1 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - INTERPRETATION - ABSENCE OF COMMUNITY PROVISIONS - AUTHORITY OF EXPLANATORY NOTES AND CLASSIFICATION OPINIONS OF THE CONVENTION ON THE BRUSSELS NOMENCLATURE

2 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - CLASSIFICATION OF A PRODUCT UNDER TARIFF HEADING 21.07 - REGULATION NO 241/70 OF THE COMMISSION - LEGISLATIVE NATURE - NO RETROACTIVE EFFECT

3 . COMMON CUSTOMS TARIFF - DESCRIPTION OF GOODS - CLASSIFICATION OF A PRODUCT UNDER TARIFF HEADING 21.04 - CRITERIA - DISCRETION OF THE NATIONAL COURT

( REGULATION NO 950/68 OF THE COUNCIL )

4 . COMMON CUSTOMS TARIFF - ENTRY INTO FORCE - NO EFFCT ON THE BINDING CUSTOMS TARIFF NOTICES WITHIN THE MEANING OF ARTICLE 23 OF THE GERMAN ZOLLGESETZ

( REGULATION NO 950/68 OF THE COUNCIL, ARTICLE 1 )

Summary

1 . IN THE ABSENCE OF ANY RELEVANT COMMUNITY PROVISIONS, THE EXPLANATORY NOTES AND THE CLASSIFICATION OPINIONS PROVIDED FOR BY THE CONVENTION ON NOMENCLATURE FOR THE CLASSIFICATION OF GOODS IN CUSTOMS TARIFFS, ARE AN AUTHORITATIVE SOURCE FOR THE PURPOSE OF THE INTERPRETATION OF THE HEADINGS TO THE COMMON CUSTOMS TARIFF .

2 . REGULATION ( EEC ) NO 241/70 ON THE CLASSIFICATION OF GOODS UNDER SUBHEADING 21/07 IS OF A LEGISLATIVE NATURE AND CANNOT HAVE RETROACTIVE EFFECT .

3 . THE CLASSIFICATION OF A PRODUCT UNDER HEADING 21.04 OF THE COMMON CUSTOMS TARIFF IS PRECLUDED IF THE USE OF BUTTER, BUTTEROIL OR FRACTIONATED DRY BUTTERFAT IN THE MANUFACTURE OF THE PRODUCT IMPAIRS ITS DIRECT SUITABILITY FOR IMPROVING THE FLAVOUR OF CERTAIN FOODS AND IT IS FOR THE COMPETENT NATIONAL COURT TO DECIDE WHETHER THIS IS THE CASE .

4 . THE ENTRY INTO FORCE OF THE COMMON CUSTOMS TARIFF HAS NOT AFFECTED THE LEGAL EFFECTS OF THE " VERBINDLICHE ZOLLTARIFAUSKUENFTE " ( BINDING CUSTOMS TARIFF NOTICES ) WITHIN THE MEANING OF ARTICLE 23 OF THE GERMAN ZOLLGESETZ .