, IT MUST FIRST BE OBSERVED THAT ARTICLES 20 ( 1 ) OF COUNCIL REGULATION NO 805/68 OF 27 JUNE 1968 , ON THE BASIS OF WHICH THE REFUNDS IN QUESTION ARE FIXED , PROVIDES THAT : ' ' THE GENERAL RULES FOR THE INTERPRETATION OF THE COMMON CUSTOMS TARIFF AND THE SPECIAL RULES FOR ITS APPLICATION SHALL APPLY TO THE TARIFF CLASSIFICATION OF PRODUCTS COVERED BY THIS REGULATION ' ' . GENERAL RULE 3 ( B ) FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF STATES THAT ' ' COMPOSITE GOODS . . . SHALL BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THEM THEIR ESSENTIAL CHARACTER ' ' .
21 EVEN THOUGH REGULATION NO 2787/81 DOES NOT SIMPLY REFER TO THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF BUT ESTABLISHES ITS OWN NOMENCLATURE FOR THE PURPOSE OF FIXING EXPORT REFUNDS , THAT GENERAL RULE APPLIES TO THE CLASSIFICATION OF COMMODITIES UNDER THE SPECIAL NOMENCLATURE OF REGULATION NO 2787/81 , UNLESS SOME OTHER SOLUTION IS DICTATED BY THE TERMS OF THAT REGULATION OR BY THE AIMS OF THE SYSTEM OF EXPORT REFUNDS .
22 AS FAR AS THE TERMS OF THE ANNEX TO REGULATION NO 2787/81 ARE CONCERNED , THE WORDING OF SUBHEADING EX 02.01 A II ( A ) 4 . EX ( BB ) - ' ' BONED OR BONELESS , EXCLUDING THE THIN FLANK , THE SHIN AND THE SHANK , EACH PIECE INDIVIDUALLY WRAPPED ' ' - EXCLUDES ONLY CUTS CONSISTING ENTIRELY OF ' ' THIN FLANK ' ' , SHIN OR SHANK ; IT SAYS NOTHING ABOUT CUTS CONSISTING ONLY PARTLY OF ' ' THIN FLANK ' ' , SHIN OR SHANK . THE INTERPRETATION OF THE PROVISION IN FORCE AT THE MATERIAL TIME CANNOT BE AFFECTED BY THE FACT THAT THE UNCERTAINTY ABOUT THE TREATMENT TO BE ACCORDED TO SUCH CUTS WAS SUBSEQUENTLY REMOVED WITHOUT RETROACTIVE EFFECT BY THE INSERTION IN THE ANNEX TO REGULATION NO 2773/82 OF NOTE 7 , WHICH STATES THAT : ' ' BONED CUTS WHICH CONSIST , ENTIRELY OR PARTIALLY , OF THIN FLANKS , SHIN OR SHANK ARE INELIGIBLE FOR THE REFUND ' ' .
23 AS REGARDS THE AIMS OF THE REFUND SYSTEM , AND IN PARTICULAR THE DESIRE TO PREVENT THE PAYMENT OF REFUNDS ON MEAT OF LOW VALUE , IT MUST BE BORNE IN MIND THAT , AS WAS EXPLAINED IN REPLY TO THE FIRST QUESTION , VIEWS AS TO WHAT MUST BE CONSIDERED MEAT OF LOW VALUE IN THIS RESPECT VARY GREATLY FROM ONE MEMBER STATE TO ANOTHER . THE AIMS OF THE REFUND SYSTEM CANNOT THEREFORE BE INVOKED IN ORDER TO JUSTIFY DISCARDING THE AFOREMENTIONED GENERAL RULE FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF WHEN CONSTRUING THE RELEVANT SUBHEADING OF THE ANNEX TO REGULATION NO 2787/81 , SO AS TO ARRIVE AT THE VIEW THAT THE PRESENCE IN A CUT OF MEAT OF EVEN A SMALL PIECE OF MEAT WHICH ,