IT OWES ITS NUTRITIVE QUALITY , WHICH IS USEFUL FOR THE PRODUCTION OF MEAT , TO THIS CHARACTERISTIC AND TO THE FACT THAT MOST OF THE OIL HAS BEEN EXTRACTED BY PRESSURE OR BY THE USE OF SOLVENTS .
10 HEADING 12.02 CANNOT APPLY TO FLOUR EXTRACTED FROM SOYA BECAUSE ITS MANUFACTURE YIELDS A DEFATTED PRODUCT . ACCORDING TO THE WORDING OF THE HEADING AND THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATIONAL COUNCIL NOMENCLATURE ONLY FLOURS OR MEALS OF OIL SEEDS AND OLEAGINOUS FRUIT , NON-DEFATTED , COME UNDER THE HEADING .
11 SINCE HEADING EX 15.17 REFERS ONLY TO RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES , IT , TOO , CANNOT APPLY TO FLOUR EXTRACTED FROM SOYA , AS THAT HEADING REFERS TO RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES WHICH CANNOT BE USED FOR FEEDING CATTLE , WHICH IS A CHARACTERISTIC QUALITY OF FLOUR EXTRACTED FROM SOYA .
12 ON THE OTHER HAND , HEADING EX 23.04 REFERS TO OIL-CAKE AND OTHER RESIDUES WHICH , ACCORDING TO THE ABOVE-MENTIONED NOMENCLATURE , ARE ' ' THE SOLID RESIDUES REMAINING AFTER THE EXTRACTION OF OIL FROM OIL SEEDS . . . BY SOLVENTS OR IN A PRESS OR ROTARY EXPELLER ' ' , WHICH IS THE TREATMENT USED TO OBTAIN FLOUR EXTRACTED FROM SOYA .
13 CLASSIFICATION OF FLOUR EXTRACTED FROM SOYA UNDER HEADING EX 23.04 HAS GIVEN RISE TO THE OBJECTION , ON THE ONE HAND , THAT THIS FLOUR IS NOT TOTALLY DEFATTED AND THAT IT THEREFORE CANNOT BE DEFINED AS THE RESIDUE RESULTING FROM THE EXTRACTION OF A FATTY SUBSTANCE AND , ON THE OTHER HAND , TO THE OBJECTION THAT IT DOES NOT CONSTITUTE A RESIDUE BUT THE MAIN PRODUCT RESULTING FROM THE DEFATTING PROCESS .
14 IT IS APPROPRIATE TO REPLY TO THE FIRST OF THESE OBJECTIONS THAT THE DEFATTING PROCESS IS TAKEN AS FAR AS TECHNOLOGY MAKES POSSIBLE AND THAT THE PRESENCE OF TRIFLING QUANTITIES OF RESIDUAL OIL DOES NOT ADVERSELY AFFECT THE QUALITY OF A FLOUR WHOSE MAIN PROPERTY IS THE PRESENCE OF PROTEINS OF HIGH NUTRITIVE VALUE FOR CATTLE . THE SECOND OBJECTION MUST BE REFUTED ON THE GROUND THAT THE TERM ' ' RESIDUE ' ' IS NOT TO BE CONFUSED WITH THAT OF ' ' WASTE ' ' , AS IS SHOWN BY THE WORDING OF HEADING EX . 23.04 WHICH EXCLUDES ' ' DREGS ' ' , WHICH ARE VIRTUALLY WORTHLESS SUBSTANCES , WHEREAS FLOUR EXTRACTED FROM SOYA IS THE RESIDUE OF SOYA SEEDS REMAINING AFTER THE INDUSTRIAL TREATMENT OF THE SEEDS IN ORDER TO OBTAIN THAT PRODUCT .
15 IT MUST THEREFORE BE CONCLUDED THAT FLOUR EXTRACTED FROM SOYA MUST BE CLASSIFIED IN HEADING EX 23.04 OF THE COMMON CUSTOMS TARIFF AND THAT IT IS THEREFORE INCLUDED AMONG THE PRODUCTS LISTED IN ARTICLE 1 ( 2 ) OF REGULATION NO 136/66/EEC OF THE COUNCIL ON THE ESTABLISHMENT OF A COMMON ORGANIZATION OF THE MARKET IN OILS AND FATS .
16 IN VIEW OF THIS CLASSIFICATION