THE PRODUCTS IN QUESTION CONSIST IN FACT SOLELY IN PARTS OF THE FRUIT PROPERLY SO-CALLED , THAT IS THE FLESH OF THE FRUIT , THE CELL MEMBRANE AND A CERTAIN QUANTITY OF THE PEEL , MAINLY FROM THE INNER WHITE PART ' . ACCORDING TO THE OPINION , ' THESE PRODUCTS CANNOT BE CLASSIFIED UNDER HEADING 23.06 MAINLY BECAUSE , HAVING REGARD TO THE METHOD BY WHICH THEY ARE PRODUCED AND THE WAY IN WHICH THEY ARE PRESERVED , THEY DO NOT CONSTITUTE A RESIDUE WITHIN THE MEANING OF THAT HEADING ' .
4 THE OPINIONS OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE CONSTITUTE AN IMPORTANT MEANS OF ENSURING THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES AND AS SUCH THEY MAY BE CONSIDERED AS A VALID AID TO THE INTERPRETATION OF THE TARIFF . NEVERTHELESS SUCH OPINIONS DO NOT HAVE LEGALLY BINDING FORCE SO THAT , WHERE APPROPRIATE , IT IS NECESSARY TO CONSIDER WHETHER THEIR CONTENT IS IN ACCORDANCE WITH THE ACTUAL PROVISIONS OF THE COMMON CUSTOMS TARIFF AND WHETHER THEY ALTER THE MEANING OF SUCH PROVISIONS . THE QUESTIONS WHICH HAVE BEEN ASKED BY THE NATIONAL COURT WERE EVIDENTLY PROMPTED BY GRAVE DOUBTS AS TO WHETHER THE OPINION WAS IN ACCORDANCE WITH THE SAID TARIFF HEADINGS .
5 THE ACTUAL WORDING OF CHAPTERS 8 AND 20 OF THE TARIFF COVERS NOT ONLY WHOLE PRODUCTS BUT ALSO FRUIT WHICH IS SLICED , CHOPPED , STONED , PULPED , GRATED , PEELED OR SHELLED . CHAPTER 8 ALSO REFERS TO THE PEEL OF CITRUS FRUIT AND OF MELONS WHILST SEVERAL SUBHEADINGS OF CHAPTER 20 REFER EXPRESSLY OR BY IMPLICATION TO PEEL . NEVERTHELESS IN ALL THOSE CASES THE PRODUCTS REFERRED TO MAY STILL BE IDENTIFIED BY THEIR CHARACTERISTICS AND THEIR FORM AS COMING UNDER FRUIT AND THEY CONSTITUTE PARTS OF FRUIT IN DEMAND AS FRESH OR PREPARED FRUIT . THE CONCEPT OF FRUIT CANNOT BE EXTENDED SO AS TO DESCRIBE AS FRUIT PRODUCTS LACKING THE ESSENTIAL CONSTITUENTS OF THE NATURAL PRODUCT . ACCORDINGLY , PRODUCTS SUCH AS THOSE DESCRIBED BY THE NATIONAL COURT WHICH ARE RESIDUES FROM PRESSING AND CONSIST ONLY IN THE CELL MEMBRANE OF THE FLESH OF THE FRUIT AND PART OF THE WHITE INNER SKIN , THAT IS TO SAY , IN PARTS OF THE FRUIT GENERALLY ACCEPTED AS NON-ESSENTIAL , CANNOT BE CLASSIFIED AS FRUIT WITHIN THE MEANING OF CHAPTERS 8 AND 20 SINCE EVERY FRUIT CONSISTS AT LEAST IN THE OUTER SKIN AND THE FLESH .
6 THIS CONCLUSION IS CONFIRMED BY THE FACT THAT THE COMMON CUSTOMS TARIFF CONTAINS A SEPARATE CHAPTER , CHAPTER 23 , COVERING ' RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER ' . THE ' CLASSIFICATION SLIP ' MENTIONED ABOVE DID INDEED RULE OUT CLASSIFICATION UNDER THE HEADINGS OF THIS CHAPTER IN PARTICULAR BECAUSE THE PRODUCTS IT REFERS TO DO NOT CONSTITUTE A RESIDUE WITHIN THE MEANING OF THIS CHAPTER OWING TO THE WAY IN WHICH