ON THE PERCENTAGE OF MEAT CONTAINED IN THE PREPARED MEAT IN QUESTION , IT IS EXPRESSLY PROVIDED THAT THE PERCENTAGE OF MEAT TO BE TAKEN INTO CONSIDERATION IS EXCLUSIVELY THAT OF ' ' POULTRY-MEAT ' ' . SIMILARLY THE KIND OF MEAT IN QUESTION IS EXPRESSLY MENTIONED IN SUBHEADING 16.02 B III ( A ) ( MEAT OR OFFAL OF DOMESTIC SWINE ) AND IN SUBHEADING 16.02 B III ( B ) 1 ( BOVINE MEAT OR OFFAL ). IF THE AUTHORS OF THE TARIFF HAD ACTUALLY INTENDED TO MAKE CLASSIFICATION WITHIN SUBHEADING 16.02 B III ( A ) CONDITIONAL MERELY ON THE PERCENTAGE OF PIGMEAT CONTAINED IN THE PREPARED MEAT THEIR DRAFTING PRACTICE SHOWS THAT THEY WOULD HAVE USED OTHER WORDING AND WOULD HAVE INSERTED THE WORDS ' ' OF DOMESTIC SWINE ' ' AFTER THE WORD ' ' MEAT ' ' .
7THIS CONCLUSION IS STRENGTHENED BY THE FACT THAT THE WORDS ' ' OF MEAT OR OFFAL ' ' ARE FOLLOWED BY THE EXPRESSION ' ' OF ANY KIND ' ' THE EXPRESS PURPOSE OF WHICH IS TO EMPHASIZE THAT THE SUBHEADING RELATES TO ALL KINDS OF MEAT AND OFFAL . THE FACT THAT IN ALL THE OFFICIAL VERSIONS OF THE COMMON CUSTOMS TARIFF , WITH THE EXCEPTION OF THE GERMAN AND DANISH VERSIONS , THE EXPRESSION ' ' OF ANY KIND ' ' IS SEPARATED BY A COMMA FROM THE WORDS ' ' MEAT OR OFFAL ' ' , TO WHICH IT REFERS , IN FACT CONFIRMS THAT THE LATTER EXPRESSION RELATES TO THE MEAT AS WELL AS TO THE OFFAL .
8CONTRARY TO THE ALLEGATION OF THE PLAINTIFF IN THE MAIN ACTION , THE EXPLANATORY NOTES TO THE CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES PUBLISHED BY THE COMMISSION CONTAIN NOTHING TO RULE OUT THE INTERPRETATION SET OUT ABOVE . AS REGARDS THE TARIFF HEADING IN QUESTION THE EXPLANATORY NOTES GIVE ONLY DETAILS REGARDING THE WAY IN WHICH THE PERCENTAGE OF MEAT OR OFFAL CONTAINED IN THE PREPARED MEAT IS TO BE CALCULATED . IT IS NOT POSSIBLE TO BASE ON THAT ANY ARGUMENT SUPPORTING A RESTRICTIVE INTERPRETATION OF THE WORD ' ' MEAT ' ' CONTAINED IN TARIFF SUBHEADING 16.02 B III ( A ), WHICH WOULD BE INCOMPATIBLE WITH THE WORDING AND THE PURPOSE OF THAT SUBHEADING IN THE CONTEXT OF THE COMMON CUSTOMS TARIFF .
9THE ANSWER TO THE QUESTION RAISED SHOULD THEREFORE BE THAT THE TERM ' ' MEAT ' ' IN SUBHEADINGS 16.02 B III ( A ) 1 , 2 AND 3 OF THE COMMON CUSTOMS TARIFF IN FORCE IN 1976 RELATES TO MEAT OF ALL KINDS , INCLUDING IN PARTICULAR BEEF AND VEAL .
Decision on costs
COSTS
10THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE .
11AS THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING