30 U.A . PER 100 KG NET WEIGHT'
AND
'20.07 B II ( B ) 1 ( AA ): ORANGE JUICE OF A VALUE OF 30 U.A . OR LESS PER 100 KG NET WEIGHT',
SO THAT THE AGRICULTURAL LEVY IN RESPECT OF ADDED SUGAR CONTENT IS DUE ONLY IN THE SECOND CASE .
3 IT APPEARS FROM THE FILE THAT THE FIRM CONCERNED, HAVING ON 16 JUNE 1970 SUBMITTED FOR CUSTOMS CLEARANCE A CONSIGNMENT OF 1 248 CARTONS OF CONCENTRATED ORANGE JUICE EACH, ACCORDING TO THE DECLARATION, CONTAINING 12 BOTTLES OF A NET WEIGHT OF 895 GRAMMES, AT THE PRICE OF DM 11.80 PER CARTON, THAT IS TO SAY, A VALUE OF DM 109.89 PER 100 KG, DECLARED THIS CONSIGNMENT AS COMING UNDER HEADING 20.07 B II ( A ) 1 BECAUSE THE LIMIT OF 30 U.A . WAS AT THAT TIME DM 109.80 PER 100 KG .
HOWEVER, THE CUSTOMS AUTHORITIES ESTABLISHED BY A CHECK THAT THE BOTTLES CONTAINED A NET WEIGHT OF ABOUT 930 GRAMMES, CONSIDERED THAT THE VALUE OF THE CONSIGNMENT OUGHT TO BE CALCULATED ACCORDING TO THE ACTUAL NET WEIGHT OF THE GOODS AND NOT ACCORDING TO THEIR DECLARED NET WEIGHT, CLASSIFIED THE GOODS UNDER HEADING 20.07 B II ( B ) 1 ( AA ) AND REQUIRED PAYMENT OF A LEVY IN RESPECT OF ADDED SUGAR CONTENT OF DM 3 985.48 .
4 ACCORDING TO SECTION C, PARAGRAPH 1, OF THE GENERAL RULES ON THE COMMON CUSTOMS TARIFF 'UNLESS PROVIDED OTHERWISE, THE PROVISIONS RELATING TO VALUE FOR CUSTOMS PURPOSES SHALL BE APPLIED TO DETERMINE, IN ADDITION TO THE VALUE FOR THE ASSESSMENT OF AD VALOREM CUSTOMS DUTIES, THE VALUES BY REFERENCE TO WHICH THE SCOPE OF CERTAIN HEADINGS OR SUBHEADINGS IS DEFINED '.
5 ACCORDING TO THE IMPORTER OF THE CONSIGNMENT IN DISPUTE, ONCE IT IS COMMON GROUND, AS IN THIS CASE, THAT THE PRICE PAID MUST BE ACCEPTED AS THE VALUE FOR CUSTOMS PURPOSES, IN ACCORDANCE WITH ARTICLE 9 OF REGULATION ( EEC ) NO 803/68 OF THE COUNCIL OF 27 JUNE 1968 ON THE VALUATION OF GOODS FOR CUSTOMS PURPOSES, IT FOLLOWS THAT BOTH THE PRICE AND THE NET WEIGHT ESTABLISHED BY THE INVOICE ARE TO BE TAKEN INTO ACCOUNT AS THAT PRICE CAN ONLY REFER TO THAT WEIGHT ON A SALE BY WEIGHT OF GENERIC GOODS .
6 HOWEVER, THIS REASONING TAKES INSUFFICIENT ACCOUNT OF THE PARTICULAR FEATURES OF THE QUESTION OF INTERPRETATION PUT BY THE NATIONAL COURT, WHICH STATES THAT UNDER THE TERMS OF THE CONTRACT OF SALE 'A MINIMUM WEIGHT PER UNIT' IS AGREED .
THIS FACT IS CONFIRMED MOREOVER BY THE ADDITIONAL EXPLANATIONS PUT FORWARD BY THE IMPORTER ITSELF ACCORDING TO WHICH THE WEIGHT OF 895 GRAMMES PER BOTTLE WAS NECESSARY FOR THE GOODS TO COMPLY WITH REQUIREMENTS OF GERMAN LEGISLATION RELATING TO WEIGHTS AND MEASURES .
THE CASE ENVISAGED BY THE QUESTION IS CHARACTERIZED THEREFORE NOT BY THE FACT THAT THE TOTAL WEIGHT OF THE CONSIGNMENT IN QUESTION SHOULD SIMPLY CORRESPOND TO A CERTAIN WEIGHT PER UNIT,