AS AN AUTHORITATIVE SOURCE OF INFORMATION FOR THE INTERPRETATION OF THIS TARIFF HEADING . THE RELEVANT BRUSSELS EXPLANATORY NOTES HAVE THE FOLLOWING WORDING : " UNDER THIS HEADING COME PREPARATIONS, GENERALLY STRONGLY SEASONED, WHICH ARE INTENDED TO IMPROVE THE FLAVOUR OF CERTAIN FOODS ( IN PARTICULAR, MEAT AND FISH ) AND ARE MANUFACTURED FROM VARIOUS SUBSTANCES ( EGGS, VEGETABLES, FRUITS, FLOUR, STARCHES, OIL, VINEGAR, SUGAR, SPICES, MUSTARD, FLAVOURING, ETC .). SUCH PREPARATIONS MAY BE MORE OR LESS LIQUID - THIS APPLIES ESPECIALLY TO SAUCES - OR IN POWDER FORM AND PACKAGED IN ANY WAY WHATSOEVER ( IN BOTTLES, GLASSES, JARS, ETC ., AND ALSO HERMETICALLY SEALED ) ". THE FOURTH PARAGRAPH OF THE NOTES TO 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, BUTTER FAT OR FRACTIONATED BUTTER OIL 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 REGULATION NO 241/70 CANNOT BE APPLIED FOR THE PURPOSE OF DETERMINING THE CLASSIFICATION OF PRODUCTS IMPORTED BEFORE ITS ENTRY INTO FORCE . THIS REGULATION, WHICH MAKES DETAILED PROVISION FOR THE CONDITIONS FOR CLASSIFICATION UNDER HEADING 21.07, IS OF A LEGISLATIVE NATURE AND CANNOT HAVE RETROACTIVE EFFECT .
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, BUTTER FAT OR FRACTIONATED BUTTER OIL 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 OBERFINANZDIREKTIONEN, 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 THE 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