ITS 67TH MEETING IN SEPTEMBER 1972, WHICH, WHILE ACCEPTING THAT THE ADDITION OF FAT GENERALLY WENT BEYOND TANNING, CONSIDERS THAT THE WORKING PARTY CHARGED WITH DEFINING THIS POSITION IN AN EXPLANATORY NOTE, SHOULD TAKE INTO ACCOUNT THE TECHNOLOGICAL EVOLUTION IN TANNING LIQUIDS .
6 CONSEQUENTLY WHILE THE FACT THAT A HIDE OR SKIN HAS RECEIVED AN ADDITION OF FAT WILL NORMALLY INVOLVE ITS CLASSIFICATION UNDER SUBHEADING 41.03 B II, THE COMPETENT NATIONAL AUTHORITIES MUST JUDGE WHETHER THE ADDITION IN QUESTION CONSTITUTES AN ESSENTIAL PROCESS IN TANNING BY REASON OF ITS FUNCTION OF PRESERVING THE LEATHER WITHOUT RENDERING IT READY FOR USE .
Decision on costs
7 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE, AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE A NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTION REFERRED TO IT BY THE FINANZGERICHT BADEN-WUERTTEMBERG BY ORDER OF THAT COURT DATED 28 MARCH 1973, HEREBY RULES :
THE ADDITION OF FAT DOES NOT ALTER THE CLASSIFICATION OF SHEEP AND LAMB SKIN LEATHER UNDER SUBHEADING 41.03 B I INSOFAR AS IT CONSTITUTES A PROCESS INHERENT IN TANNING BY REASON OF ITS FUNCTION OF PRESERVING THE LEATHER WITHOUT MAKING IT READY FOR USE .