THE BRUSSELS NOMENCLATURE DOES NOT CONTAIN SUBHEADINGS . FROM THIS IT MUST THEREFORE BE CONCLUDED THAT THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE DO NOT PRECLUDE TAKING INTO CONSIDERATION THE FINENESS OF THE GRAIN AND THE HOMOGENEITY OF THE STRUCTURE FOR THE PURPOSES OF DISTINGUISHING BETWEEN THE RELEVANT SUBHEADINGS OF THE CCT .
12 IN ADDITION , ALTHOUGH THE ABOVEMENTIONED OPINION OF THE COMMITTEE ON NOMENCLATURE IS NOT BINDING AND RELATES TO A HEADING WHICH IS NOT ONE OF THOSE AT ISSUE IN THE PRESENT CASE , IT REPRESENTS A VALID INDICATION FOR THE PURPOSES OF TAKING INTO CONSIDERATION THE FINENESS OF THE GRAIN AND THE HOMOGENEITY OF THE STRUCTURE OF THE PRODUCT AS OBJECTIVE CHARACTERISTICS OF THE PRODUCT FOR THE PURPOSES OF THE INTERPRETATION AND DEFINITION OF THE CONCEPT ' COMMON POTTERY ' . THIS CONCLUSION APPEARS TO CORRESPOND TO THE GENERAL SCHEME OF THE CCT IN THIS SPHERE WHICH PRESUPPOSES THAT OBJECTS OF LITTLE VALUE ARE PRODUCED FROM COMMON CLAY , IN THAT IT IS THE SIMPLEST RAW MATERIAL , WHILST LESS COARSE PRODUCTS ARE OBTAINED FROM RAW POTTERY MATERIAL OF HIGHER QUALITY . ALTHOUGH THE GERMAN VERSION OF HEADING 69.12 DOES NOT PERHAPS BRING OUT THIS DIFFERENCE CLEARLY , OTHER OFFICIAL VERSIONS LEAVE NO DOUBT IN THIS MATTER SINCE THEY EMPLOY EXPRESSIONS SUCH AS ' EN POTERIE FINE ' , ' FINE POTTERY ' AND ' DI TERRACOTTA FINE ' TO DESCRIBE PRODUCTS MANUFACTURED FROM A RAW MATERIAL OTHER THAN ' COMMON CLAY ' .
13 THE PLAINTIFFS IN THE MAIN ACTION HAVE OBJECTED THAT THE FINENESS OF THE GRAIN AND THE HOMOGENEITY OF THE STRUCTURE ARE CRITERIA WHICH ARE TOO VAGUE AND TOO SUBJECTIVE TO BE EMPLOYED TO DRAW A DISTINCTION BETWEEN TARIFF HEADINGS .
14 NEVERTHELESS IN THIS CONNEXION , AS THE COMMISSION HAS STATED IN THE COURSE OF THE PROCEEDINGS , IN PROFESSIONAL CIRCLES CERTAIN TRENDS OF OPINION HAVE APPEARED WHICH MAY BE OF USE TO THE CUSTOMS AUTHORITIES .
15 IT MUST THEREFORE BE CONCLUDED THAT SUBHEADINGS 69.12 A AND 69.12 C ( TABLEWARE ' OF COMMON POTTERY ' AND ' OF FINE POTTERY ' ) AND SUBHEADINGS 69.13 A AND 69.13 C ( STATUETTES AND OTHER ORNAMENTS OF ' COMMON POTTERY ' AND OF ' OTHER KINDS OF POTTERY ' ) MUST BE INTERPRETED AND DISTINGUISHED IN TERMS OF THE FINENESS OF THE GRAIN AND THE HOMOGENEITY OF THE STRUCTURE SO THAT A VERY FINE AND HOMOGENEOUS PRODUCT CANNOT BE CLASSIFIED AS A PRODUCT OF COMMON POTTERY . IT IS FOR THE NATIONAL COURT TO DETERMINE WHETHER THE ARTICLES IN QUESTION IN FACT FULFIL THE CONDITIONS FOR CLASSIFICATION UNDER THE ONE OR THE OTHER SUBHEADING .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE COMMISSION WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , A STEP IN THE ACTION BEFORE THE NATIONAL COURT , COSTS ARE A MATTER FOR