OF A DISPUTE OVER THE TARIFF CLASSIFICATION OF GOODS DESCRIBED BY THE IMPORTER AS ' ' ALUMINIUM MILLING WASTE AND FILINGS ' ' .
ACCORDING TO THE DETAILS SUPPLIED BY THE NATIONAL COURT IN ITS ORDER MAKING THE REFERENCE , THE GOODS AT ISSUE CONSIST OF LIGHT GREY , SHINING METAL GRAINS , WHICH ARE OBTAINED FROM USED ALUMINIUM CABLES AND FROM REMNANTS OF CABLES CUT INTO SHORT PIECES IN A SHREDDER AND THEN COMMINUTED INTO IRREGULARLY-SHAPED GRAINS BY ROTATING CUTTERS , THE CONSTITUENT PARTS OF THE RESULTING MIXTURE THEN BEING SEPARATED AND ISOLATED FROM ONE ANOTHER .
AFTER OBTAINING AN OPINION FROM THE ZOLLTECHNISCHE PRUFUNGS- UND LEHRANSTALT ( CUSTOMS TECHNICAL TESTING AND RESEARCH INSTITUTE ) COLOGNE THE GERMAN CUSTOMS AUTHORITIES CLASSIFIED THE SAID GOODS UNDER SUBHEADING 76.01 A OF THE COMMON CUSTOMS TARIFF ( ' ' UNWROUGHT ALUMINIUM ' ' ) BEARING AUTONOMOUS DUTY OF 10% .
THE IMPORTER CHALLENGED THAT CLASSIFICATION , ARGUING THAT THE IMPORTED GOODS CAME UNDER TARIFF SUBHEADING 76.01 B II ( ' ' ALUMINIUM SCRAP ' ) AND ARE THEREFORE FREE OF DUTY .
3IN ITS ORAL OBSERVATIONS , THE PLAINTIFF IN THE MAIN ACTION STATED THAT THE DESCRIPTION OF THE GOODS GIVEN BY THE NATIONAL COURT IN ITS ORDER MAKING THE REFERENCE IS INCORRECT .
4UNDER ARTICLE 177 OF THE TREATY , WHICH IS BASED ON A CLEAR SEPARATION OF FUNCTIONS BETWEEN THE NATIONAL COURTS AND THE COURT OF JUSTICE , THE LATTER IS EMPOWERED ONLY TO GIVE RULINGS ON THE INTERPRETATION OR THE VALIDITY OF A COMMUNITY PROVISION ON THE BASIS OF THE FACTS WHICH THE NATIONAL COURT PUTS BEFORE IT .
TO VERIFY WHETHER SUCH FACTS ARE CORRECT IS NOT WITHIN THE COMPETENCE OF THE COURT OF JUSTICE , AND IS A MATTER FOR THE NATIONAL COURT .
5IN ITS FIRST QUESTION , THE BUNDESFINANZHOF ASKS THE COURT WHETHER TARIFF SUBHEADING 76.01 B OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS INCLUDING GOODS HAVING THE CHARACTERISTICS DEFINED ABOVE .
IN THE EVENT OF THAT QUESTION BEING ANSWERED IN THE NEGATIVE , IT IS THEN ASKED WHETHER THE AFORESAID GOODS COME UNDER TARIFF SUBHEADING 76.01 A .
AS THE TOW QUESTIONS RELATE TO THE TARIFF CLASSIFICATION OF THE SAME GOODS , THEY MUST BE DEALT WITH TOGETHER .
6SUBHEADING 76.01 B , CHAPTER 76 , SECTION XV OF THE COMMON CUSTOMS TARIFF REFERS TO ALUMINIUM ' ' WASTE AND SCRAP ' ' .
THE EXPRESSION ' ' WASTE AND SCRAP ' ' IS DEFINED BY NOTE 6 TO SECTION XV OF THE CCT AS MEANING , FOR THE PURPOSES OF THAT SECTION , ' ' WASTE AND SCRAP METAL FIT ONLY FOR THE RECOVERY OF METAL OR FOR USE IN THE MANUFACTURE OF CHEMICALS ' ' .
IN ADDITION , THE EXPLANATORY NOTE TO THE BRUSSELS NOMENCLATURE ON HEADING 76.01 REFERS , FOR THE DEFINITION OF ' ' ALUMINIUM WASTE AND SCRAP ' ' , TO THE EXPLANATORY NOTE ON HEADING 73.03 CONCERNING WASTE AND SCRAP OF FERROUS METALS .
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