HEADING 21.04 MENTIONS EXAMPLES OF PRODUCTS COMING UNDER THIS HEADING AND IN THE FIRST PLACE MENTIONS MAYONNAISE .
6 ACCORDING TO THESE EXPLANATORY NOTES THE PRODUCTS COVERED BY HEADING 21.04 ARE CHARACTERIZED BY THE FACT THAT THEY ARE GENERALLY SPICED AND INTENDED TO IMPROVE THE FLAVOUR OF FOOD . THUS SUCH PRODUCTS MUST BE PREPARATIONS WHICH ARE DIRECTLY SUITABLE FOR THE PURPOSE SPECIFIED .
7 CONSEQUENTLY, THE ADDITION OF BUTTER, BUTTEROIL OR FRACTIONATED DRY BUTTERFAT TO THESE PRODUCTS, WHICH DOES NOT NECESSARILY PER SE PRECLUDE THE CLASSIFICATION OF A PRODUCT UNDER HEADING 21.04, IS OF DECISIVE IMPORTANCE IN SO FAR AS IT IS CAPABLE OF IMPAIRING THE FLAVOUR-IMPROVING QUALITIES OF THESE PRODUCTS . WHETHER THIS IS THE CASE THE APPROPRIATE NATIONAL AUTHORITIES MUST DECIDE ON THE BASIS OF ALL THE FACTUAL DATA CONNECTED WITH THE METHOD OF MANUFACTURE OR THE COMPOSITION OF THE PRODUCT IN QUESTION .
8 THE LEGAL BASIS OF REGULATION NO 241/70 IS TO BE FOUND IN REGULATION ( EEC ) NO 97/69 WHICH AUTHORIZES THE COMMISSION TO ADOPT THE MEASURES NECESSARY FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF AS REGARDS CLASSIFICATION OF GOODS, THE PURPOSE OF SUCH PROVISIONS BEING TO GIVE FURTHER DETAILS OF THE CONTENT OF THE HEADINGS OR SUBHEADINGS OF THE COMMON CUSTOMS TARIFF WITHOUT IN ANY WAY AMENDING THE TEXT THEREOF . A REGULATION ADOPTED UNDER REGULATION NO 97/69 IS OF A LEGISLATIVE NATURE AND CANNOT HAVE RETROACTIVE EFFECT . THEREFORE, REGULATION NO 241/70 CANNOT BE APPLIED FOR THE PURPOSE OF DETERMINING THE CLASSIFICATION OF PRODUCTS IMPORTED BEFORE ITS ENTRY INTO FORCE .
9 IT MUST THEREFORE BE ANSWERED THAT THE CLASSIFICATION OF A PRODUCT UNDER HEADING 21.04 OF THE COMMON CUSTOMS TARIFF IS PRECLUDED IF THE USE OF BUTTER, BUTTEROIL OR FRACTIONATED DRY BUTTERFAT IN THE MANUFACTURE OF THE PRODUCT IMPAIRS ITS DIRECT SUITABILITY FOR IMPROVING THE FLAVOUR OF CERTAIN FOODS . IT IS FOR THE COMPETENT NATIONAL COURT TO DECIDE WHETHER THIS IS THE CASE .
THE SECOND QUESTION
10 THE COURT IS ASKED TO DECIDE WHETHER THE ENTRY INTO FORCE OF THE COMMON CUSTOMS TARIFF CAN IMPAIR THE LEGAL EFFECTS OF VERBINDLICHE ZOLLTARIFAUSKUENFTE ( BINDING CUSTOMS TARIFF NOTICES ) ISSUED UNDER ARTICLE 23 OF THE GERMAN ZOLLGESETZ .
11 THIS PROVISION STIPULATES THAT THE OBERFINANZDIREKTION, ON APPLICATION, SHALL ISSUE BINDING CUSTOMS TARIFF NOTICES REGARDING THE TARIFF HEADING OF THE CUSTOMS TARIFF TO WHICH A PRODUCT BELONGS . ON THE ONE HAND, IT IS PROVIDED THAT IN THE EVENT OF AMENDMENT OR ANNULMENT OF THE NOTICE, FOR THREE MONTHS THEREAFTER THE APPLICANT MAY STILL DEMAND TARIFF CLASSIFICATION IN ACCORDANCE WITH THE NOTICE, IN SO FAR AS THE NOTICE IS NOT BASED ON INCORRECT INFORMATION SUPPLIED BY THE APPLICANT . ON THE OTHER HAND, IT IS PROVIDED THAT THE NOTICE SHALL CEASE TO HAVE BINDING EFFECT IF THE LEGAL PROVISIONS APPLIED IN IT ARE AMENDED .
12 ALTHOUGH SUCH A TARIFF CLASSIFICATION IN ADVANCE IS NOT FOUND IN COMMUNITY LAW, IT IS NOT PROHIBITED BY THAT LAW .