531 ) THE COURT DECIDED ON THE BASIS OF THOSE EXPLANATORY NOTES THAT FLAKES ARE DISTINGUISHED BY THE FACT THAT THEY ARE PRODUCED BY HULLING , WHICH CONSISTS OF REMOVING FROM THE GRAINS A PORTION OF THEIR HUSK .
9 THE NATIONAL COURT IS UNCERTAIN WHETHER TO FOLLOW THOSE DECISIONS FOR THREE REASONS .
10 IN THE FIRST PLACE , IT NOTES IN THE GROUNDS OF ITS ORDER THAT NO INTERPRETATION IS REQUIRED IF THE TERMS OF A PIECE OF LEGISLATION ARE SUFFICIENTLY CLEAR AND PRECISE . ARTICLE 5 ( 1 ) B ( B ) DOES NOT MAKE THE APPLICATION OF A PROCESSING COEFFICIENT OF 180/100 TO FLAKES OF CEREALS OTHER THAN BARLEY AND OATS SUBJECT TO ANY CONDITIONS OTHER THAN THAT THEIR ASH-CONTENT MUST NOT EXCEED 2% .
11 WHILST THE PROVISION IN QUESTION APPLIES TO FLAKES OF SORGHUM HAVING AN ASH-CONTENT OF NOT MORE THAN 2% BY WEIGHT , IT CONTAINS NO DEFINITION OF THE CONCEPT ' ' FLAKES ' ' . THAT CONCEPT MAY BE DEFINED ONLY BY REFERRING TO THE WORDS USED BOTH IN THE COMMON CUSTOMS TARIFF AND IN THE ANNEX TO REGULATION NO 19 , AS WELL AS IN ARTICLE 5 OF REGULATION NO 141/64 , TO DESCRIBE OTHER PRODUCTS PROCESSED FROM CEREALS , SUCH AS KIBBLED , ROLLED , PEARLED OR HULLED CEREAL .
12 IN THE SECOND PLACE , THE FINANZGERICHT HAS RESERVATIONS ABOUT RELYING ON THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE WHICH WERE NOT KNOWN AT THE TIME TO THOSE CONCERNED OF THE FEDERAL REPUBLIC OF GERMANY AND WHICH , MOREOVER , WERE AVAILABLE ONLY IN ENGLISH AND FRENCH .
13 HOWEVER , IT IS PERMISSIBLE FOR THE NATIONAL COURT TO HAVE RECOURSE IN INTERPRETING THE WORDING OF PROVISIONS OF COMMUNITY LAW TO COMMENTARIES ORIGINATING WITHIN THE CUSTOMS COOPERATION COUNCIL , WHOSE WORK HAS CONSTITUTED AN IMPORTANT FACTOR IN ESTABLISHING AND IMPLEMENTING THE COMMON CUSTOMS TARIFF . IT MUST BE NOTED , FURTHERMORE , THAT THE EXPLANATORY NOTES HAD BEEN PUBLISHED AT THE TIME OF THE FACTS IN QUESTION AND THAT THEY WERE AVAILABLE TO THOSE CONCERNED .
14 LASTLY , THE NATIONAL COURT ASKS WHETHER IT MAY BASE ITSELF ON THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE IN THE CASE OF EXPORTS CARRIED OUT IN 1965 , HAVING AGREED TO THE FACT THAT THE EXPLANATORY NOTES TO THE COMMON CUSTOMS TARIFF , WHICH COINCIDE LARGELY WITH THOSE ON THE NOMENCLATURE , WERE NOT PUBLISHED UNTIL LATER AND THE JUDGMENTS OF THE COURT WHICH REFER TO THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL WERE DELIVERED IN 1971 AND 1976 .
15 IT MUST BE REMEMBERED , HOWEVER , THAT THE CONCEPT ' ' FLAKES ' ' HAD ALREADY APPEARED IN THE COMMON CUSTOMS TARIFF AND IN THE AGRICULTURAL REGULATIONS APPLICABLE TO PRODUCTS PROCESSED FROM CEREALS AT THE TIME OF THE FACTS IN THE CASE IN POINT . THE FACT THAT THE CONCEPT WAS INTERPRETED BY THE COURT AFTER THE EVENTS IN QUESTION DOES NOT