Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - CLASSIFICATION OF GOODS - CRITERIA - OBJECTIVE PROPERTIES

2.AGRICULTURE - COMMON ORGANIZATION OF THE MARKET - CEREALS - EXPORT REFUNDS FOR CEREAL-BASED COMPOUND FEEDING-STUFFS - PROPORTION OF CEREAL PRODUCTS - DETERMINATION - CRITERIA - LACK OF EFFECT OF MANUFACTURING PROCESS

( COMMISSION REGULATIONS ( EEC ) NOS 661/72 AND 1121/72 )

3.AGRICULTURE - COMMON ORGANIZATION OF MARKETS - CEREALS - EXPORT REFUNDS FOR CEREAL-BASED COMPOUND FEEDING-STUFFS - PROPORTION OF CEREAL PRODUCTS - DETERMINATION - INGREDIENTS TO BE TAKEN INTO ACCOUNT - CONSTITUENTS

( COMMISSION REGULATIONS ( EEC ) NOS 661/72 AND 1121/72 )

Summary

1 . THE DECISIVE CRITERION FOR THE CLASSIFICATION OF GOODS FOR CUSTOMS PURPOSES MUST IN GENERAL BE SOUGHT IN THEIR OBJECTIVE CHARACTERISTICS AND PROPERTIES AS DEFINED BY THE WORDING OF THE RELEVANT HEADING OF THE COMMON CUSTOMS TARIFF AND THE NOTES RELATING TO THE RELEVANT SECTIONS OR CHAPTERS THEREOF .

2 . FOR THE PURPOSE OF DETERMINING THE PROPORTION OF CEREAL PRODUCTS CONTAINED IN CEREAL-BASED COMPOUND FEEDING-STUFFS WITHIN THE MEANING OF REGULATIONS NOS 661/72 AND 1121/72 OF THE COMMISSION , ACCOUNT MUST BE TAKEN ONLY OF THE QUALITATIVE CRITERIA LAID DOWN BY THE COMMON CUSTOMS TARIFF , AND REFERENCE NEED NOT BE MADE TO THE MANUFACTURING PROCESS .

3 . THE PROPORTION OF CEREAL PRODUCTS CONTAINED IN COMPOUND FEEDING-STUFFS WITHIN THE MEANING OF REGULATIONS NOS 661/72 AND 1121/72 MUST BE DETERMINED BY TAKING ACCOUNT OF EACH OF THE INGREDIENTS OF THE COMPOUND FEEDING-STUFFS WHICH IN THEMSELVES CONFER ENTITLEMENT TO THE REFUNDS , SINCE EACH OF THOSE INGREDIENTS MAY ITSELF BE DERIVED FROM THE WORKING OR PROCESSING OF CEREALS BY A PROCESS INVOLVING A SEPARATE PRODUCTION TECHNIQUE .