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1 . COMMON CUSTOMS TARIFF - INTERPRETATION - RULES - AIM - CHARACTER - TIME OF APPLICATION
2 . COMMON CUSTOMS TARIFF - INTERPRETATION - RULES - COMMISSION'S EXPLANATORY NOTES - CHARACTER - EFFECT
3 . COMMON CUSTOMS TARIFF - TARIFF HEADING NO 70.11 - CONCEPT
4 . COMMON CUSTOMS TARIFF - TARIFF SUBHEADING 85.20-C - CONCEPT
1 . THE RULES FOR INTERPRETATION INSERTED INTO THE COMMON CUSTOMS TARIFF PURSUANT TO THE COUNCIL DECISION OF 21 JUNE 1971 WERE DEVISED WITH THE AIM OF COORDINATING, FOR THE TARIFF AS A WHOLE, INTERPRETATION PRACTICES LAID DOWN BY SPECIAL PROVISIONS, SO THAT THEY DO NOT FORM A LEGAL INNOVATION BUT APPLY TO IMPORTS EFFECTED EVEN BEFORE 1 JANUARY 1972 .
2 . THE COMMISSION'S EXPLANATORY NOTES, WHILE CONSTITUTING AN IMPORTANT FACTOR IN INTERPRETING THE COMMON CUSTOMS TARIFF, CANNOT MODIFY ITS TEXT, NOR THE INTRODUCTORY NOTES TO THE CHAPTERS WHICH ARE AN INTEGRAL PART OF THE TARIFF .
3 . THE TERMS 'GLASS ENVELOPES ( INCLUDING BULBS AND TUBES ) FOR ELECTRIC LAMPS' UNDER TARIFF HEADING NO 70.11 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED TO MEAN THAT THIS INCLUDES ANY ARTICLE OF GLASS INTENDED TO FORM AN ENVELOPE FOR ELECTRIC LAMPS AND TUBES AND HAVING, AS IMPORTED, THE ESSENTIAL CHARACTER OF THE COMPLETE OR FINISHED ARTICLE .
4 . SUBHEADING NO 82.20-C OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED TO MEAN THAT IT INCLUDES ANY PART OR COMPONENT OF GLASS INTENDED TO FORM AN ENVELOPE FOR ELECTRIC LAMPS AND TUBES AND NOT FALLING UNDER TARIFF HEADING NO 70.11 .