' '
8 THE TARIFF DESCRIPTION IN SUBHEADING 04.04 A I IS FOLLOWED BY A REFERENCE TO A FOOTNOTE WHICH STATES :
' ' ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES ' ' .
9 IT IS NOT DENIED THAT THE CHEESES IN QUESTION SATISFY THE CHARACTERISTICS REFERRED TO IN SUBHEADING 04.04 A I BUT NO CONDITION AS MENTIONED IN THE FOOTNOTE HAS BEEN SPECIFICALLY DETERMINED EITHER IN THE COMMON CUSTOMS TARIFF OR IN THE RULES RELATING TO MONETARY COMPENSATORY AMOUNTS .
10 NEVERTHELESS REGULATIONS NOS 1053/68 AND 1054/68 OF THE COMMISSION OF 23 JULY 1968 ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( II ), PP . 332 AND 338 )), ADOPTED AS PART OF THE COMMON ORGANIZATION OF THE MARKET IN MILK AND MILK PRODUCTS , PROVIDE THAT THE ADMISSION OF PRODUCTS FROM NON-MEMBER COUNTRIES TO SUBHEADING 04.04 A I FOR THE PURPOSE OF THE APPLICATION OF REGULATION NO 823/68 SHALL BE SUBJECT TO THE PRODUCTION OF A CERTIFICATE ISSUED BY THE AGENCIES OF CERTAIN NON-MEMBER COUNTRIES , A LIST OF WHICH IS ANNEXED THERETO .
11 THOSE PROVISIONS REFER TO A FOOTNOTE , VERY SIMILAR TO THAT MENTIONED ABOVE IN THE COMMON CUSTOMS TARIFF , WHICH IN TURN REFERS TO THE TARIFF DESCRIPTION OF SUBHEADING 04.04 A I CONTAINED IN ANNEX II TO REGULATION NO 823/68 OF THE COUNCIL OF 28 JUNE 1968 DETERMINING THE GROUPS AND THE SPECIAL PROVISIONS FOR CALCULATING LEVIES ON MILK AND MILK PRODUCTS ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1968 ( I ), P . 199 ). THE WORDING OF SUBHEADINGS 04.04 A I AND 04.04 A II , AS REPRODUCED THEREIN , IS IDENTICAL FOR THE PERIODS IN QUESTION TO THAT OF THE SAME SUBHEADINGS IN THE COMMON CUSTOMS TARIFF .
12 THE COMMISSION MAINTAINED THAT HAVING REGARD TO THE CLOSE CONNEXION BETWEEN THE COMMON ORGANIZATION OF THE MARKETS AND THE COMMON CUSTOMS TARIFF THE SUBSTANCE OF THE SUBHEADINGS IN QUESTION SHOULD BE HELD TO BE THE SAME BOTH AS REGARDS THE CALCULATION OF THE LEVIES AND THE MONETARY COMPENSATORY AMOUNTS . AS A RESULT , IN THE COMMISSION ' S VIEW , IN INTERPRETING THE COMMON CUSTOMS TARIFF FOR THE PURPOSE OF CALCULATING THE MONETARY COMPENSATORY AMOUNTS RECOURSE MUST BE HAD TO THE PROVISIONS IN THE COMMON ORGANIZATION OF MARKETS SO THAT THE CONDITIONS DETERMINED FOR ENTRY UNDER A PARTICULAR SUBHEADING FOR THE PURPOSE OF CALCULATING THE LEVIES ALSO APPLY FOR THE PURPOSE OF CALCULATING THE MONETARY COMPENSATORY AMOUNTS . IN VIEW OF THE FACT THAT THE CONDITIONS LAID DOWN IN THE PRESENT CASE CAN BE SATISFIED ONLY ON IMPORT FROM NON-MEMBER COUNTRIES , SUBHEADING 04.04 A I IS NOT APPLICABLE .
13 UNDOUBTEDLY THERE IS A CLOSE CONNEXION BETWEEN THE COMMON CUSTOMS TARIFF AND THE NOMENCLATURE OF THE COMMON ORGANIZATION OF THE MARKETS . THAT CONNEXION IS APPARENT INTER ALIA FROM THE FACT THAT THE HEADINGS AND TARIFF DESCRIPTIONS ARE THE SAME AND ALL THE PARTICULARS RELATING TO LEVIES