NOTE NO 62 TO TARIFF HEADING NO 11.02 ), TO BE USED AS AN AID TO INTERPRETATION IN RELATION TO EXPORTS IN THE YEAR 1965?
( C)DID THE TERM ' HULLING ' AS USED IN NOTE 2 TO TARIFF HEADING NO 11.02 MEAN , EVEN IN RELATION TO SORGHUM WHICH IS A SO-CALLED NAKED CEREAL ( NACKTGETREIDE ) THAT THE PERICARP INCLUDING THE ALEURON CELLS SHOULD HAVE BEEN REMOVED IN SUCH A WAY THAT THE FLOURY KERNEL WAS ' GENERALLY ' VISIBLE? DID ' GENERALLY ' MEAN : FOR THE MOST PART ( MORE THAN 50% ) OR ALMOST ENTIRELY ( MORE THAN 75%)?
( D)(BY WAY OF A COMPLEMENT TO THE ABOVE OR - IF QUESTIONS ( A ) TO ( C ) ARE ANSWERED IN THE NEGATIVE - ALONE ). IN INTERPRETING THE CONCEPT OF ' FLAKES ' SHOULD RECOURSE BE HAD TO THE PENULTIMATE PARAGRAPH IN THE PREAMBLES TO REGULATION ( EEC ) NO 55 AND REGULATION ( EEC ) NO 141/64 , THE FIRST PARAGRAPH OF ARTICLE 2 OF REGULATION ( EEC ) NO 92 AND THE FIRST PARAGRAPH OF ARTICLE 15 OF REGULATION ( EEC ) NO 141/64 , ACCORDING TO WHICH REFUNDS FOR PROCESSED PRODUCTS WERE TO BE CALCULATED ON THE BASIS OF THE LEVY APPLICABLE IN RESPECT OF THE BASIC PRODUCTS REQUIRED FOR THEIR MANUFACTURE?
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6 THE FIRST , THIRD AND FOURTH QUESTIONS CONCERN THE INTERPRETATION OF THE WORDS ' ' FLAKES OF SORGHUM ' ' , WHILST THE METHOD OF INTERPRETATION TO BE USED FORMS THE SUBJECT-MATTER OF THE SECOND QUESTION , WHICH IT IS APPROPRIATE TO EXAMINE FIRST .
SECOND QUESTION ( METHOD OF INTERPRETATION )
7 ARTICLE 5 OF REGULATION NO 141/64 REFERS , FOR A DESCRIPTION OF THE PRODUCTS TO WHICH IT APPLIES , TO SUBHEADING 11.02 OF THE COMMON CUSTOMS TARIFF . SIMILARLY , IN ARTICLE 1 OF REGULATION NO 19 , WHICH WAS THE BASIC REGULATION FOR THE CEREALS SECTOR AT THE TIME IN QUESTION , AND IN THE ANNEX TO THAT REGULATION , THE PRODUCTS SUBJECT TO THE COMMON ORGANIZATION OF THE MARKETS ARE DEFINED BY REFERENCE TO THE HEADINGS OF THE COMMON CUSTOMS TARIFF . IT FOLLOWS THAT THE TERMS USED BY THOSE TWO REGULATIONS TO DEFINE AND DISTINGUISH THE VARIOUS PRODUCTS PROCESSED FROM CEREALS HAVE THE SAME MEANING AS THOSE WHICH APPEAR IN THE COMMON CUSTOMS TARIFF .
8 THE COURT HAS ALREADY HELD , IN ITS JUDGMENT OF 15 DECEMBER 1971 ( CASE 21/71 BRODERSEN ( 1971 ) ECR 1069 ) THAT IN ORDER TO DEFINE THE CONCEPTS USED IN THE ANNEX TO REGULATION NO 19 , IN THE ABSENCE OF EXPLANATORY NOTES ATTACHING TO THE COMMON CUSTOMS TARIFF AND IN THE LIGHT OF THE FACT THAT THE TARIFF HEADING IN QUESTION EXACTLY REPRODUCED A HEADING IN THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE , IT WAS NECESSARY TO REFER TO THE EXPLANATORY NOTES TO THAT NOMENCLATURE . IN ITS JUDGMENT OF 8 APRIL 1976 ( CASE 106/75 MERKUR-AUSSENHANDEL ( 1976 ) ECR