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Document 61991CJ0014

    Sommarju tas-sentenza

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    Common Customs Tariff - Tariff headings - Emulsifiers intended for pastry dough composed essentially of sorbitol syrup and monoglycerides and diglycerides - Exclusion from Chapter 38 as being mixtures containing substances with nutritive value - Classification under heading 2106 of the Combined Nomenclature

    Summary

    The Common Customs Tariff must be interpreted as meaning that emulsifiers intended for pastry dough and consisting essentially of sorbitol syrup (70% by dry weight) and mono- and diglycerides are, as "mixtures of chemical products and foodstuffs or other substances with nutritive value" within the meaning of note 1(6) of Chapter 38, excluded from that chapter and that they fall under heading 2106 of the Combined Nomenclature. The concept of "substances with nutritive value" must, in the light of a note of the Nomenclature Committee of the Customs Cooperative Council, be interpreted as capable of applying to chemical products.

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