COMMON CUSTOMS TARIFF ) AND ALSO ' ' MEAT OF BOVINE ANIMALS , FRESH , CHILLED OR FROZEN ' ' ( SUBHEADING 02.01 A II OF THE COMMON CUSTOMS TARIFF ).
9 ARTICLE 5 OF THE SAME REGULATION AMENDS THE PROVISIONS OF THE COMMON CUSTOMS TARIFF ON LIVE ANIMALS OF THE BOVINE SPECIES , ( HEADING 01.02 ) AND ON MEAT AND EDIBLE OFFALS OF THE BOVINE ANIMALS FALLING WITHIN HEADING 01.02 , FRESH , CHILLED OR FROZEN ( SUBHEADINGS 02.01 A II , B II AND C I ). THE AMENDED VERSION OF TARIFF HEADING 01.02 DISTINGUISHES BETWEEN ANIMALS OF ' ' DOMESTIC SPECIES ' ' AND ' ' OTHER ' ' , WHEREAS THERE IS NO SUCH DISTINCTION IN TARIFF HEADING 02.01 IN RELATION TO MEAT AND OFFALS .
10 IT THEREFORE FOLLOWS FROM THE PROVISIONS OF REGULATION NO 425/77 THAT THERE IS NO DISTINCTION IN EITHER THE COMMON CUSTOMS TARIFF OR THE RULES ON THE COMMON ORGANIZATION OF THE MARKET BETWEEN MEAT OF BUFFALO OF DOMESTIC SPECIES AND THAT OF BUFFALO OF NON-DOMESTIC SPECIES .
11 THE PLAINTIFF IN THE MAIN ACTION CLAIMS THAT A SYSTEM WHEREBY THE LIVE BUFFALO OF NON-DOMESTIC SPECIES WAS NOT COVERED BY THE COMMON ORGANIZATION OF THE MARKET WHEREAS ITS MEAT WAS SO INCLUDED WOULD BE INCONSISTENT . HOWEVER , THAT ARGUMENT CONCERNS THE QUESTION WHETHER THE DISTINCTIONS MADE BETWEEN BOVINE ANIMALS IN REGULATION NO 425/77 ARE WELL FOUNDED , NOT THE INTERPRETATION OF THAT REGULATION .
12 THE ANSWER TO THE FIRST QUESTION SHOULD THEREFORE BE THAT REGULATION NO 425/77 MUST BE INTERPRETED AS MEANING THAT MEAT OF BUFFALO OF NON-DOMESTIC SPECIES IS COVERED BY THE COMMON ORGANIZATION OF THE MARKET IN BEEF AND VEAL .
1 - PLEASE REFER TO PREVIOUS FOOTNOTES .
13 THE SECOND QUESTION ASKS WHETHER SUCH AN INTERPRETATION RESULTS IN THE INVALIDITY OF REGULATION NO 425/77 , SINCE THE RECITALS IN THE PREAMBLE TO THE REGULATION DO NOT REFER TO THE EXTENSION OF THE SCOPE OF THE COMMON ORGANIZATION OF THE MARKET TO COVER MEAT OF BOVINE ANIMALS OF NON-DOMESTIC SPECIES .
14 IT SHOULD BE RECALLED THAT THE COURT CONSIDERED IN ITS JUDGMENT OF 12 JULY 1979 IN CASE 166/78 ITALIAN REPUBLIC V COUNCIL ( 1979 ) ECR 2575 , THAT , IN RELATION TO THE STATEMENT OF THE REASONS UPON WHICH REGULATIONS ARE BASED , ARTICLE 190 OF THE TREATY REQUIRES THAT THE RECITALS IN THE PREAMBLE SHOULD EXPLAIN IN ESSENCE THE MEASURES TAKEN , WITHOUT ITS BEING NECESSARY TO PROVIDE A SPECIFIC STATEMENT OF REASONS IN SUPPORT OF ALL THE DETAILS WHICH MIGHT BE CONTAINED IN SUCH A MEASURE .
15 REGULATION NO 425/77 IN ESSENCE PROVIDES FOR A REVISION OF THE RULES GOVERNING TRADE WITH NON-MEMBER COUNTRIES , DESCRIBED IN DETAIL IN THE RECITALS IN THE PREAMBLE . THE COUNCIL MADE USE OF THAT OPPORTUNITY IN ORDER TO SETTLE OTHER PROBLEMS IN RELATION TO BEEF AND VEAL BY AMENDING , FOR EXAMPLE , THE RULES APPLICABLE TO PURE-BRED BREEDING ANIMALS . IN