MAY BE LOWER THAN 1 500 OC . SUCH A HIGH DEGREE OF PYROSCOPIC RESISTANCE IS NEITHER NECESSARY NOR APPROPRIATE FOR PRODUCTS USED FOR MAKING MOULDS FOR DENTAL PURPOSES BY THE LOST-WAX PROCESS .
4 THE HAUPTZOLLAMT MAINTAINS ON THE OTHER HAND THAT THE FACT THAT THE PRODUCT IN QUESTION SHOWS A PYROSCOPIC RESISTANCE OF LESS THAN 1 500 OC DEPRIVES IT OF ITS ' ' REFRACTORY ' ' NATURE FOR THE PURPOSES OF THE FIRST PARAGRAPH OF THE EXPLANATORY NOTE TO THE SAME SUBHEADING 38.19 K WHICH , BY REASON OF ITS GENERALITY , MUST ALSO APPLY TO THE PRODUCTS REFERRED TO IN THE THIRD PARAGRAPH OF THE EXPLANATORY NOTE IN QUESTION .
5 IN ORDER RESOLVE THAT DISPUTE THE FINANZGERICHT REFERRED THE FOLLOWING QUESTION TO THE COURT :
' ' MUST TARIFF SUBHEADING 38.19 K OF THE 1979 COMMON CUSTOMS TARIFF BE CONSTRUED AS MEANING THAT ONLY PRODUCTS HAVING A PYROSCOPIC RESISTANCE OF AT LEAST 1 500 OC DETERMINED IN ACCORDANCE WITH ISO RECOMMENDATIONS R 528-1966 AND R 1146-1969 MAY BE CLASSIFIED AS ' REFRACTORY ' PRODUCTS FOR THE PURPOSES OF THAT TARIFF SUBHEADING ( DEPENDING ON CONSTITUENT MATERIAL AND INTENDED USE)?
' '
6 IT IS STATED IN THE EXPLANATORY NOTE TO SUBHEADING 38.19 K :
' ' ONE OF THE ESSENTIAL CHARACTERISTICS OF REFRACTORY COMPOSITIONS OF THIS SUBHEADING IS THAT THEY SHOW A PYROSCOPIC RESISTANCE OF 1 500 OC AT LEAST ( DETERMINED IN ACCORDANCE WITH ISO RECOMMENDATIONS R 528-1966 AND R 1146-1969 ).
THIS SUBHEADING INCLUDES CERTAIN PREPARATIONS COMPOSED OF REFRACTORY MATERIALS , SUCH AS CHAMOTTE . . .
ALSO INCLUDED IN THIS SUBHEADING ARE SILICA-BASED REFRACTORY COMPOSITIONS USED FOR MAKING MOULDS FOR DENTAL PURPOSES OR FOR JEWELLERY BY THE LOST-WAX PROCESS . . . ' ' .
7 ACCORDING TO THE CASE-LAW OF THE COURT , THE EXPLANATORY NOTES TO THE COMMON CUSTOMS TARIFF CONSTITUTE AN IMPORTANT MEANS OF INTERPRETATION WHICH MAKES IT POSSIBLE TO DEFINE OR CLARIFY THE SCOPE OF THE VARIOUS TARIFF HEADINGS OR SUBHEADINGS .
8 IN THAT RESPECT IT SHOULD BE STATED THAT THE DECISIVE CRITERION FOR THE TARIFF CLASSIFICATION OF PRODUCTS MUST GENERALLY BE LOOKED FOR IN THE DESCRIPTION OF THEIR CHARACTERISTICS AND OBJECTIVE PROPERTIES CONTAINED IN THE WORDING OF COMMON CUSTOMS TARIFF HEADINGS AND THE NOTES RELATING THERETO .
9 THE CONCEPT ' ' REFRACTORY COMPOSITIONS ' ' APPEARING IN SUBHEADING 38.19 K IS TO BE UNDERSTOOD AS REQUIRING A PYROSCOPIC RESISTANCE OF 1 500 OC , WHICH WAS LAID DOWN IN THE COMMUNITY EXPLANATORY NOTES ON THE BASIS OF THE ISO RECOMMENDATIONS AND , IN THAT RESPECT , SUPPLIES THE ELEMENT OF CERTAINTY NEEDED TO ENSURE THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF .
10 THE REFERENCE IN THE THIRD PARAGRAPH TO SILICA-BASED PRODUCTS USED FOR MAKING MOULDS FOR DENTAL PURPOSES OR FOR JEWELLERY IS MERELY AN INDICATION OF VARIOUS PRODUCTS WHICH COME WITHIN SUBHEADING 38.19 K ONLY IF THEY SATISFY THE DEFINITION OF REFRACTORY COMPOSITION GIVEN IN THE FIRST PARAGRAPH OF THE EXPLANATORY NOTE TO