NOTED THAT THE PURPOSE OF THE PROVISION IN WHICH THOSE TERMS ARE TO BE FOUND IS TO DETERMINE THE PERCENTAGE OF BOVINE MEATS USED IN PREPARATIONS AND PRESERVES IN ORDER TO DETERMINE THE AMOUNT OF THE EXPORT REFUNDS TO BE PAID TO PRODUCERS UNDER THE GENERAL EXPORT REFUND SCHEME FOR BEEF AND VEAL . THAT SCHEME, INTRODUCED BY COMMISSION REGULATION NO 678/77 OF 31 MARCH 1987 FIXING THE EXPORT REFUNDS ON BEEF AND VEAL FOR THE PERIOD BEGINNING 1 APRIL 1977 ( OFFICIAL JOURNAL, L 84, P . 41 ) AND MAINTAINED IN EFFECT BY THE REGULATIONS IN QUESTION, IS INTENDED TO FACILITATE THE DISPOSAL OUTSIDE THE COMMUNITY OF BEEF AND VEAL BY THE PAYMENT OF GRANTS INTENDED TO COMPENSATE FOR THE DIFFERENCE BETWEEN THE WORLD MARKET PRICE AND THE GUARANTEED PRICE WITHIN THE COMMUNITY, IN ACCORDANCE WITH THE GENERAL OBJECTIVE OF ALL EXPORT REFUND SCHEMES, WHICH IS TO STABILIZE THE COMMUNITY MARKET BY ENSURING THAT PRODUCERS RECEIVE A FAIR INCOME .
11 REFUNDS ARE PAID IN RESPECT BOTH OF BOVINE MEATS IN THE FORM OF PARTS OF ANIMAL CARCASES AND FOR PREPARATIONS AND PRESERVES CONTAINING BOVINE MEATS . IN THE LATTER CASE, THE PURPOSE OF SUBHEADING EX 16.02 B III ( B ) 1 OF THE ANNEX TO THE REGULATIONS IS TO RESTRICT THE BENEFIT OF THE REFUND TO THE PROPORTION OF BOVINE MEATS USED IN THE PREPARATION, WHICH MAY CONTAIN OTHER INGREDIENTS, INCLUDING OTHER KINDS OF MEAT . IN THE ABSENCE OF ANY CONTRARY INDICATION, THE TERM "MEATS" IN THAT SUBHEADING CANNOT THEREFORE HAVE A MEANING OTHER THAN THAT WHICH IT HAS IN THE OTHER PROVISIONS OF THE REGULATIONS IN QUESTION . THOSE PROVISIONS INDICATE THE PARTS OF THE ANIMAL IN RESPECT OF WHICH THE REFUND IS PAID, WITHOUT PROVIDING ANY DETAILS AS TO QUALITY AND WITHOUT EXCLUDING, IN PARTICULAR, PARTS CONTAINING FAT .
12 IN THE CONTEXT OF THE SCHEME DESCRIBED ABOVE, IT MUST BE CONSIDERED TO WHAT EXTENT THE TERMS USED IN THE SUBHEADING, HAVING REGARD TO THEIR ORDINARY MEANING IN THE CONTEXT UNDER CONSIDERATION, REQUIRE THAT NO ACCOUNT SHOULD BE TAKEN, FOR THE PURPOSES OF CALCULATING REFUNDS, OF FAT IN PREPARATIONS AND PRESERVES CONTAINING BOVINE MEATS .
13 IN THAT REGARD, IT SHOULD BE NOTED THAT THE TEXT OF THE SUBHEADING EXCLUDES FROM THE EXPRESSION "BOVINE MEATS" BOTH FAT AND OFFAL . THEY CONSTITUTE CLEARLY DISTINGUISHABLE AND SEPARABLE PARTS OF THE ANIMAL . BY USING THE TERMS "FAT" AND "OFFAL" SIDE BY SIDE, THE WORDING IN QUESTION MUST BE UNDERSTOOD AS INTENDED TO EXCLUDE ALL PARTS OF THE ANIMAL WHICH DO NOT CONSTITUTE MEAT IN THE NARROW SENSE OF THE TERM AND WHICH ARE CLEARLY DISTINCT FROM MEAT . THAT IS THE MEANING WHICH IS GIVEN TO THE EXPRESSION "MEAT FREE OF FAT" IN EVERYDAY PRACTICE, IN ACCORDANCE WITH THE MEANING WHICH IS ATTRIBUTED TO THE WORD "MEAT" IN ORDINARY LANGUAGE .
14 SINCE THERE IS NO CLEAR CONTRARY INTENTION IN THE TEXT OF THE PROVISION, A DIFFERENT MEANING CANNOT BE ATTRIBUTED TO THE EXPRESSION