IN ACCORDANCE WITH THE VIEWPOINT RECALLED ABOVE , THE COMMISSION CONSIDERS THAT ALL THE SPIRITS IN QUESTION ARE ' ' SIMILAR ' ' PRODUCTS WITHIN THE MEANING OF THE FIRST PARAGRAPH OF ARTICLE 95 . THE DETAILED RULES ON TAXATION APPLIED UNDER THE FRENCH TAX LEGISLATION ARE THEREFORE INCOMPATIBLE WITH THE PROHIBITION AGAINST DISCRIMINATION LAID DOWN IN THE FIRST PARAGRAPH OF ARTICLE 95 . THE COMMISSION CONSIDERS THAT THE CUSTOMS CLASSIFICATION OF THE PRODUCTS IN QUESTION , WHICH ARE ALL GROUPED UNDER ' ' SPIRITUOUS BEVERAGES ' ' IN TARIFF SUBHEADING 22.09 C OF THE COMMON CUSTOMS TARIFF AND COVERED IN A COMMON DEFINITION BY THE RELEVANT EXPLANATORY NOTE TO THE BRUSSELS NOMENCLATURE , SUPPORTS ITS ARGUMENT . THAT NOTE IN FACT DESCRIBES AS ' ' SPIRITS ' ' PRODUCTS OBTAINED ' ' BY DISTILLING WINE , CIDER OR OTHER FERMENTED BEVERAGES OR FERMENTED GRAIN OR OTHER VEGETABLE PRODUCTS ' ' . THE COMMISSION RECALLS MOREOVER THE TERMS IN WHICH THE COURT OF JUSTICE DEFINED THE CONCEPT OF SIMILARITY IN ITS JUDGMENT IN THE ABOVE-MENTIONED REWE CASE .
29 FROM THE POINT OF VIEW OF THE SECOND PARAGRAPH OF ARTICLE 95 , THE COMMISSION OBSERVES THAT THE FRENCH TAX SYSTEM IS ADJUSTED SO AS TO PLACE AT A DISADVANTAGE SPIRITS OBTAINED FROM CEREALS WHICH ARE ALMOST EXCLUSIVELY IMPORTED FROM OTHER MEMBER STATES , WHEREAS DOMESTIC PRODUCTION OF THOSE PRODUCTS IS INSIGNIFICANT . ON THE OTHER HAND , THE MAIN DOMESTIC PRODUCT , IN OTHER WORDS SPIRITS OBTAINED FROM WINE AND FRUIT , ARE FAVOURED IN THAT THEY ARE NOT SUBJECT TO THE PAYMENT OF THE ' ' MANUFACTURING TAX ' ' . IT THUS SEEMS THAT THIS TAX SYSTEM , EVEN IF IT WERE NECESSARY TO STATE THAT SPIRITS OBTAINED FROM WINE AND FRUIT ON THE ONE HAND AND SPIRITS OBTAINED FROM CEREALS ON THE OTHER ARE NOT SIMILAR , IS OF SUCH A NATURE AS TO AFFORD AN INDIRECT COMPETITIVE ADVANTAGE TO NATIONAL PRODUCTION .
30 THE FRENCH GOVERNMENT , FOR ITS PART , STATES THAT IN THE ABSENCE OF A DEFINITION OF THE CONCEPT OF SIMILARITY IN THE TREATY AND PENDING HARMONIZATION AT THE COMMUNITY LEVEL , THE NATIONAL AUTHORITIES HAVE THE POWER TO MAKE A TAX CLASSIFICATION SUBJECT , OF COURSE , TO COMPLIANCE WITH THE OBLIGATIONS FLOWING FROM ARTICLE 95 . IT CONSIDERS THAT THE EFFECTS OF THE CLASSIFICATION MADE BY THE FRENCH TAX LEGISLATION ARE COMPATIBLE WITH THOSE REQUIREMENTS .
31 AS REGARDS THE INDICATIONS WHICH MAY BE DEDUCED FROM THE COMMON CUSTOMS TARIFF , THE FRENCH GOVERNMENT DRAWS ATTENTION TO THE FACT THAT TARIFF HEADING 22.09 C IN ITS TURN CONTAINS SUBDIVISIONS THE EFFECT OF WHICH IS TO TREAT DIFFERENTLY PRODUCTS SUCH AS GIN AND WHISKY ON THE ONE HAND AND ' ' OTHER ' ' SPIRITUOUS BEVERAGES , INCLUDING SPIRITS OBTAINED FROM WINE AND FRUIT , ON THE OTHER . THE CLASSIFICATION LAID DOWN BY THE COMMON CUSTOMS TARIFF THEREFORE RATHER SUPPORTS THE OPINION THAT SPIRITS ARE NOT ALL SIMILAR PRODUCTS .
32