C-14/91
ECLI:EU:C:1991:423
- Súd
- Súdny dvor Európskej únie
- IČS
- 61991CC0014
- Zdroj
- eur-lex.europa.eu ↗
OPINION OF MR TESAURO — C A S E C H / 9 1
OPINION OF MR ADVOCATE GENERAL TESAURO delivered on 12 November 1991*
Mr President, damaged seeds, within the human and Members of the Court, animal metabolism.
It should also be emphasized that those 1. The present proceedings relate to the considerations themselves prompted the interpretation of note 1(b) to Chapter 38 of present wording of note 1(b) to Chapter 38. the Combined Nomenclature. According to As pointed out by the Commission, the 1950 that note, Chapter 38 does not cover Brussels Nomenclature merely excluded 'mixtures of chemicals with foodstuffs or from Chapter 38 'mixtures of chemicals and other substances with nutritive value, of a foodstuffs'. Subsequently, the Nomenclature kind used in the preparation of human Committee of the Customs Cooperation foodstuffs'. Council found, in the course of preparatory work for the Harmonized System, that the term 'foodstuffs' was too limited, in so far as it did not extend to certain substances with nutritive value, such as, in particular, The products at issue in this case are emul- the products at issue here. The text of the sifiers for use in bakery made up essentially note under review was therefore amended of sorbitol syrup (70% by dry weight) and to make it possible to exclude from classifi monoglycerides and diglycerides. For the cation in Chapter 38 mixtures whose purposes of the tariff classification of those components, although not ranking as products, it is necessary to establish whether 'foodstuffs', nevertheless were 'substances or not they come within the definition of with nutritive value'. 'mixtures' in note 1(b).
Finally, it should also be observed that the classification of sorbitol, and that of mono-, In that respect, it should be noted that both di- and triglycerides, as a substance with sorbitol (of a 70% concentration) and nutritive value is confirmed both by the mono- and diglycerides, although products Customs Cooperation Council explanatory of synthetic origin, must nevertheless be notes and by a very recent opinion of the regarded as substances having nutritive Scientific Subcommittee of that Council; the value. That is confirmed above all, from the Court has consistently held that those technical point of view, by the exhaustive documents, although not binding, are an observations of the defendant adminis important factor in interpreting tariff tration, which described in detail the nomenclature (see the judgment in Case function of those substances, which are 167/84 HauptzoUamt Bremen Freihafen v extracted respectively from fruit and Drünert 1985 [ECR] 2235).
* Original language: ItaĽan.
I-450
SUCHEST v OBERHNANZDIXEKTION MÜNCHEN
In the light of the foregoing objective factors and methods of interpretation, I therefore propose that the following answer be given to the question submitted:
'Emulsifiers for bakery made up essentially of sorbitol syrup (70% by dry weight) and mono- and diglycerides constitute "mixtures" within the meaning of note 1(b) to Chapter 38. They must therefore be excluded from Chapter 38 of the Combined Nomenclature and be classified under residual heading 2106.'
I-451