OF THE AIR IN THE SURROUNDING ATMOSPHERE IS MERELY THE RESULT OF TEMPERATURE CHANGES IN THAT ATMOSPHERE WHICH IS AUTOMATIC , UNSOUGHT , AND WHICH CANNOT BE REGULATED . BY USING THE WORDS ' ' FOR CHANGING THE TEMPERATURE AND HUMIDITY ' ' THE CUSTOMS HEADING ENVISAGES MACHINES PERMITTING THE SELECTION OF , ON THE ONE HAND , A GIVEN AND SUITABLE TEMPERATURE AND , ON THE OTHER HAND , A GIVEN AND SUITABLE DEGREE OF HUMIDITY WHICH IS NOT SOLELY THE RESULT OF THE TEMPERATURE WHICH HAS BEEN OBTAINED .
9 THIS INTERPRETATION IS CONFIRMED BY THE EXPLANATORY NOTES DRAWN UP BY THE CUSTOMS CO-OPERATION COUNCIL WHICH , AS THE COURT HAS CONFIRMED ON A NUMBER OF OCCASIONS , ARE , IN THE ABSENCE OF SPECIFIC PROVISIONS OF COMMUNITY LAW , AN AUTHORITATIVE SOURCE FOR INTERPRETING THE HEADINGS TO THE COMMON CUSTOMS TARIFF . ACCORDING TO THOSE NOTES , HEADING 84.12 ' ' COVERS CERTAIN APPARATUS FOR MAINTAINING REQUIRED CONDITIONS OF TEMPERATURE AND HUMIDITY IN ENCLOSED SPACES . . . ' ' . IT EXPLAINS FURTHER THAT THE HEADING APPLIES ONLY TO MACHINES WHICH ARE ' ' ( 1 ) . . . ( 2 ) DESIGNED TO CHANGE BOTH THE TEMPERATURE ( A HEATING OR COOLING ELEMENT OR BOTH ) AND THE HUMIDITY ( A HUMIDIFYING OR DRYING ELEMENT OR BOTH ) OF AIR , AND ( 3 ) . . . ' ' . IT ALSO STATES THAT THE HEADING EXCLUDES ' ' APPARATUS WHICH , ALTHOUGH SELF-CONTAINED AND INCORPORATING A MOTOR-DRIVEN FAN , HAS THE SOLE FUNCTION OF CHANGING EITHER TEMPERATURE OR HUMIDITY OF THE AIR . . . ' ' .
10 IT IS TRUE THAT IT IS STATED IN THE SAME EXPLANATORY NOTE THAT THE ELEMENTS FOR HUMIDIFYING OR DRYING THE AIR MAY OR MAY NOT , ACCORDING TO THE CIRCUMSTANCES , BE SEPARATE FROM THOSE FOR HEATING OR COOLING IT . ' ' CERTAIN TYPES INCORPORATE ONLY A SINGLE UNIT WHICH CHANGES BOTH THE TEMPERATURE AND , BY CONDENSATION , THE HUMIDITY OF THE AIR . THESE AIR-CONDITIONING MACHINES COOL AND DRY ( BY CONDENSATION OF WATER VAPOUR ON A COLD COIL ) THE AIR OF THE ROOM IN WHICH THEY ARE INSTALLED . . . ' ' . THIS EXPLANATION NEED NOT , HOWEVER , ALTER THE INTERPRETATION SET OUT ABOVE , FOR THE WORDING REVEALS THAT EVEN IF THE UNIT IN QUESTION IS THE ONLY ONE , IT MUST IN EVERY CASE INCLUDE A SPECIAL ELEMENT , FOR EXAMPLE A COLD COIL , WHICH IS INTENDED IN PARTICULAR TO CONDENSE THE WATER VAPOUR .
11 THE COMMISSION ALSO REFERS TO ' ' THE EXPLANATORY NOTES TO THE CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES ' ' RELATING TO HEADING 84.12 , WHICH WERE DRAWN UP IN 1977 AND READ AS FOLLOWS :
' ' AIR-CONDITIONING MACHINES , SELF-CONTAINED , COMPRISING A MOTOR-DRIVEN FAN AND ELEMENTS FOR CHANGING THE TEMPERATURE AND HUMIDITY OF AIR .
AIR-CONDITIONING MACHINES WHICH ARE NOT EQUIPPED WITH A