OF RELEVANT COMMUNITY PROVISIONS THE ABOVEMENTIONED EXPLANATORY NOTES AND CLASSIFICATION OPINIONS SHOULD BE REGARDED AS AN AUTHORITATIVE SOURCE FOR THE PURPOSES OF THE INTERPRETATION OF THE TARIFF HEADINGS CONTAINED IN REGULATION ( EEC ) NO 950/68 . THE SECOND QUESTION PUT BY THE BUNDESFINANZHOF MUST THEREFORE BE ANSWERED IN THE AFFIRMATIVE .
THE THIRD QUESTION
12 THE THIRD QUESTION IS PUT SOLELY IN THE EVENT OF A NEGATIVE ANSWER TO THE SECOND QUESTION AND THEREFORE NEED NOT BE EXAMINED .
Decision on costs
13 THE COSTS INCURRED BY THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY AND THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE .
14 AS THESE PROCEEDINGS ARE, SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE BUNDESFINANZHOF, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF OF THE FEDERAL REPUBLIC OF GERMANY, BY ITS ORDER OF 25 FEBRUARY 1970, HEREBY RULES :
1 . REGULATION ( EEC ) NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 MUST BE INTERPRETED TO THE EFFECT THAT THE MEMBER STATES ARE NOT PERMITTED TO ISSUE BINDING PROVISIONS OF NATIONAL LAW AFFECTING THE SCOPE OF THE REGULATION OR OF THE TARIFF HEADINGS APPEARING THEREIN;
2 . IN THE ABSENCE OF RELEVANT PROVISIONS ISSUED BY THE COMMUNITY THE EXPLANATORY NOTES AND CLASSIFICATION OPINIONS PROVIDED FOR BY THE CONVENTION ON NOMENCLATURE FOR THE CLASSIFICATION OF GOODS IN CUSTOMS TARIFFS ARE AN AUTHORATIVE SOURCE FOR THE PURPOSES OF THE INTERPRETATION OF THE HEADINGS TO THE COMMON CUSTOMS TARIFF .