THAT THE FILTERS IN QUESTION HAVE LOST THEIR CHARACTER OF ARTICLES OF TEXTILE MATERIAL OR OF GLASS FIBRE BY THE ADDITION OF OTHER COMPONENTS , FOR EXAMPLE BONDING AGENTS OR ADHESIVES AND COVERING MATERIALS SUCH AS METALLIC SHEETS OR CARDBOARD FRAMES . EACH OF THOSE COMPONENTS HAS ITS OWN FUNCTION , EQUALLY AS IMPORTANT AS THAT OF THE TEXTILE MATERIAL OR THE GLASS FIBRE . MOREOVER , THEIR WEIGHT AND THEIR VALUE ARE GREATER THAN THOSE OF THE TEXTILE MATERIAL OR THE GLASS FIBRE . IN THAT REGARD , THE APPLICANT RELIES ON VARIOUS PARAGRAPHS OF THE CUSTOMS COOPERATION COUNCIL ' S EXPLANATORY NOTES , WHICH IN FACT AMOUNT TO SPECIFIC APPLICATIONS OF RULE 3 ( B ) OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , ACCORDING TO WHICH COMPOSITE GOODS WHICH CONSIST OF DIFFERENT MATERIALS OR ARE MADE UP OF DIFFERENT COMPONENTS AND WHICH CANNOT BE CLASSIFIED BY REFERENCE TO RULE 3 ( A ) ARE TO BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THEM THEIR ESSENTIAL CHARACTER .
10 IN THAT CONNECTION , IT SHOULD BE EMPHASIZED THAT THE ESSENTIAL CHARACTER OF THE FILTERS DERIVES FROM THEIR FILTERING CAPACITY . THE DESCRIPTION GIVEN IN THE QUESTIONS PUT TO THE COURT SHOWS THAT THE SHEETS OF TEXTILE MATERIAL OR OF GLASS FIBRE CONSTITUTE , FOR ALL THE FILTERS IN QUESTION , THE COMPONENT WHICH IS INDISPENSABLE FOR THE FILTERING PROCESS . THE BONDING AGENT AND THE ADHESIVES ARE USED TO IMPROVE THE FILTERING CAPACITY AND TO RETAIN THE IMPURITIES . THE COVERING MATERIALS ARE USED , IN PARTICULAR , TO FACILITATE THE ASSEMBLY OF THE FILTERS . ALTHOUGH IN SOME CASES THEIR WEIGHT AND THEIR VALUE EXCEED THOSE OF THE SHEETS OF TEXTILE MATERIAL OR GLASS FIBRE , THEY ARE NEVERTHELESS ACCESSORIES IN RELATION TO THOSE COMPONENTS . THEREFORE , THEY MAY NOT BE SAID TO DEPRIVE THE FILTERS OF THEIR CHARACTER OF ARTICLES OF TEXTILE MATERIAL OR OF GLASS FIBRE OF A KIND COMMONLY USED IN MACHINERY OR PLANT .
11 CONSEQUENTLY , THE COURT ' S REPLY TO THE QUESTIONS REFERRED TO IT MUST BE THAT THE AIR FILTERS THE COMPOSITION OF WHICH IS DESCRIBED IN THOSE QUESTIONS SHOULD BE CLASSIFIED AS ARTICLES OF TEXTILE MATERIAL OF A KIND COMMONLY USED IN MACHINERY OR PLANT UNDER HEADING NO 59.17 OF THE COMMON CUSTOMS TARIFF OR AS MACHINERY AND APPLIANCES AND PARTS THEREOF , OF GLASS , UNDER HEADING NO 70.20 OF THE COMMON CUSTOMS TARIFF , ACCORDING TO WHETHER THE FILTERING COMPONENT CONSISTS OF TEXTILE MATERIAL OR OF GLASS FIBRE .
Decision on costs
COSTS
12 THE COSTS INCURRED BY THE BELGIAN GOVERNMENT AND BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAVE SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS ARE CONCERNED , IN THE NATURE OF A STEP IN THE PROCEEDINGS BEFORE THE NATIONAL