GENERAL TO BE SOUGHT IN THEIR CHARACTERISTICS AND OBJECTIVE PROPERTIES AS DEFINED IN THE WORDING OF THE RELEVANT HEADING OF THE COMMON CUSTOMS TARIFF AND OF THE NOTES TO THE SECTIONS OR CHAPTERS .
14 MOREOVER , THE COURT HAS CONSISTENTLY STATED THAT IN INTERPRETING THE COMMON CUSTOMS TARIFF THE NOTES WHICH PRECEDE THE CHAPTERS OF THE COMMON CUSTOMS TARIFF AND THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS COOPERATION COUNCIL , LIKE THE CLASSIFICATION SLIPS ISSUED BY 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 MAY VALIDLY BE RELIED UPON WHEN INTERPRETING THE TARIFF . IN ORDER TO INTERPRET THE ABOVEMENTIONED TARIFF HEADINGS IT IS THEREFORE NECESSARY TO TAKE INTO CONSIDERATION NOT ONLY THE WORDING AND THE SCHEME OF THE COMMON CUSTOMS TARIFF BUT ALSO THE CONTENTS OF THE EXPLANATORY NOTES AND THE CLASSIFICATION OPINIONS RELATING THERETO .
15 IT IS CLEAR BOTH FROM THE WORDING OF HEADINGS 26.02 AND 31.03 AND AN ANALYSIS OF THOSE HEADINGS IN THEIR CONTEXT , AND FROM CONSIDERATION OF THE ABOVEMENTIONED NOTES AND OPINIONS THAT , AS A GENERAL RULE , CONVERTER SLAG WITH A PHOSPHATE CONTENT SUFFICIENT TO GIVE IT FERTILIZING PROPERTIES COMES WITHIN THE AMBIT OF HEADING 31.03 . THAT INTERPRETATION CONFORMS , INTER ALIA , TO THE REQUIREMENT THAT PRODUCTS BE CLASSIFIED ON THE BASIS OF THEIR CHARACTERISTICS AND OBJECTIVE PROPERTIES .
16 ALTHOUGH ACCORDING TO THE TERMS OF HEADING 26.02 IT COVERS ' SLAG . . . AND SIMILAR WASTE FROM THE MANUFACTURE OF IRON OR STEEL ' , NOTE 1 ( C ) TO CHAPTER 26 STATES THAT THE CHAPTER DOES NOT COVER ' BASIC SLAG OF CHAPTER 31 ' . THAT NOTE IS IDENTICAL TO EXPLANATORY NOTE 1 ( C ) TO CHAPTER 26 IN THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS COOPERATION COUNCIL , IN WHICH , IN ADDITION , IT IS EXPRESSLY PROVIDED IN THE NOTE TO HEADING 26.02 THAT ' . . . THE PHOSPHATIC SLAGS ( ' ' BASIC SLAG ' ' OR ' ' THOMAS SLAG ' ' ) . . . ARE CLASSIFIED IN CHAPTER 31 ' .
17 NOTE 2 TO CHAPTER 31 , WHICH CONCERNS FERTILIZERS , STATES THAT BASIC SLAG COMES UNDER HEADING 31.03 . ACCORDING TO THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS COOPERATION COUNCIL , HEADING 31.03 ' IS TO BE TAKEN TO APPLY , AND TO APPLY ONLY , TO . . . BASIC SLAG ( ALSO KNOWN AS ' ' THOMAS SLAG ' ' , ' ' THOMAS PHOSPHATES ' ' , ' ' PHOSPHATIC SLAG ' ' OR ' ' METALLURGICAL PHOSPHATES ' ' ). IT IS A BY-PRODUCT OF THE MANUFACTURE OF STEEL FROM PHOSPHATIC IRON IN BASIC FURNACES OR CONVERTERS ' . IN ADDITION , IT SHOULD BE NOTED THAT IT IS STATED IN THE SAME EXPLANATORY NOTES THAT THE PRODUCTS