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Document 61986CJ0141

Summary of the Judgment

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Summary

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COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF PRODUCTS - CLASSIFICATION BY THE COMMISSION OF TOBACCO LEAF STEM AS REFUSE UNDER SUBHEADING 24.01 B - LEGALITY

( COUNCIL REGULATION NO 97/69 AS AMENDED BY REGULATION NO 2055/84; COMMISSION REGULATION NO 3517/84 )

Summary

IN VIEW OF THE WIDE POWER OF DISCRETION CONFERRED UPON IT BY REGULATION NO 97/69 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF, THE COMMISSION DID NOT EXCEED THE LIMITS OF ITS POWERS WHEN, BY REGULATION NO 3517/84, IT CLASSIFIED LEAF STEM OF FLUE-CURED VIRGINIA TOBACCO AS TOBACCO REFUSE FALLING WITHIN SUBHEADING 24.01 B . FOR THE PURPOSES OF THE COMMON CUSTOMS TARIFF THE TERM "REFUSE" DOES NOT REFER TO SUBSTANCES WHICH ARE COMPLETELY VALUELESS, SINCE, IN ANY EVENT, SUCH SUBSTANCES DO NOT NEED TO BE CLASSIFIED, BUT TO SECONDARY PRODUCTS OF LESS VALUE THAN OTHER PRODUCTS .

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