TO THE FIRST QUESTION IS IN THE AFFIRMATIVE , THE TARIEFCOMMISSIE ASKS :
' ' 2 . SHOULD HEADING 84.12 OF THE TARIFF BE INTERPRETED AS MEANING THAT THE WORDS ' AIR-CONDITIONING ' SHOULD BE UNDERSTOOD TO INCLUDE THE MAINTENANCE BY MECHANICAL OR OTHER MEANS OF ONLY A PRE-SELECTED LOWERING OF THE TEMPERATURE , COUPLED WITH A CHANGE IN THE HUMIDITY WHICH IS NOT INTENDED AND CANNOT BE REGULATED?
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THE THIRD QUESTION , TO BE ANSWERED IF THE REPLY TO THE FIRST QUESTION IS IN THE NEGATIVE , IS :
' ' 3 . WHAT IS THEN TO BE UNDERSTOOD UNDER THE TERM ' HUMIDITY ' USED IN HEADING 84.12? IS THE TERM TO BE UNDERSTOOD AS MEANING RELATIVE HUMIDITY OR ABSOLUTE HUMIDITY?
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6 THE NETHERLANDS CUSTOMS AUTHORITIES ARGUE THAT THE QUESTION WHETHER THE MACHINES IN QUESTION ARE SPECIALLY DESIGNED TO HAVE THIS HUMIDIFYING OR DE-HUMIDIFYING EFFECT OR , ON THE CONTRARY , THIS IS MERELY A RESULT OF CHANGES IN TEMPERATURE , HAS NO BEARING ON THEIR CLASSIFICATION . IN BOTH CASES , THE RELEVANT TARIFF HEADING IS HEADING 84.12 . THEY BASE THIS VIEW ON THE WORDING OF BOTH THE EXPLANATORY NOTES OF THE CUSTOMS CO-OPERATION COUNCIL RELATING TO HEADING 84.12 ( 1975 VERSION ) AND THE EXPLANATORY NOTES TO THE COMMON CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES RELATING TO THAT HEADING AND PUBLISHED IN THE 12TH AMENDING SUPPLEMENT ( 1 JULY 1978 ) TO THOSE NOTES . THE COMPETENT INSPECTOR ALSO DREW THE ATTENTION OF THE NATIONAL COURT TO THE WORDING OF THE MINUTES OF A MEETING OF THE TARIFF COMMISSION OF THE BENELUX ECONOMIC UNION OF 20 AND 21 DECEMBER 1966 ACCORDING TO WHICH THE MACHINES IN QUESTION SHOULD BE CLASSIFIED UNDER HEADING 84.12 , BUT IT IS NOW AGREED THAT THIS IS NOT DECISIVE ALTHOUGH IT DOES GIVE AN INDICATION OF THE PRACTICE WHICH HAS BEEN FOLLOWED BY THE CUSTOMS AUTHORITIES SINCE 1966 .
7 THE COMMISSION TAKES THE SAME VIEW AS THE NETHERLANDS AUTHORITIES AS REGARDS THE CONCLUSIONS TO BE DRAWN FROM THE EXPLANATORY NOTES OF THE CUSTOMS CO-OPERATION COUNCIL AND THOSE OF THE COMMON CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES . IT ALSO EMPHASIZES THE NECESSITY OF ESTABLISHING SIMPLE OBJECTIVE CRITERIA FOR DISTINGUISHING BETWEEN ONE CUSTOMS HEADING AND ANOTHER . THIS REQUIREMENT MEANS THAT SUBJECTIVE CRITERIA SUCH AS WHETHER A MACHINE WAS DESIGNED TO PRODUCE A PARTICULAR EFFECT OR NOT , MUST BE AVOIDED IN FAVOUR OF OBJECTIVE CRITERIA WHICH ARE READILY VERIFIABLE , SUCH AS THE FACT THAT A GIVEN EFFECT IS IN FACT PRODUCED BY A MACHINE , WHETHER OR NOT IT IS INTENDED .
FIRST QUESTION
8 ACCORDING TO THE WORDING OF HEADING 84.12 ITSELF , IT COVERS ONLY MACHINES ' ' FOR CHANGING THE TEMPERATURE AND HUMIDITY ' ' ( VOOR HET WIJZIGEN VAN TEMPERATUUR EN VOCHTIGHEID ). THIS WORDING EXCLUDES FROM THE AMBIT OF THIS HEADING AN APPARATUS WHICH IS ONLY DESIGNED TO REGULATE TEMPERATURE , IF THE ALTERATION IN THE DEGREE OF HUMIDITY