IS ASKING ESSENTIALLY WHETHER THE NOTE MAKES IT A CONDITION FOR THE APPLICATION OF HEADING 59.08 THAT THE IMPREGNATION , COATING OR COVERING MUST BE DIRECTLY VISIBLE UPON SIMPLE VISUAL EXAMINATION OR WHETHER THE NOTE ALLOWS SUCH TREATMENT TO BE INFERRED FROM THE STIFFNESS OF THE MATERIAL RESULTING THEREFROM .
8 IN ITS OBSERVATIONS SUBMITTED TO THE COURT THE COMMISSION STRESSED IN PARTICULAR MATTERS OF INTERPRETATION TO BE DERIVED FROM THE HISTORY OF THE NOTE IN QUESTION AND OF THE IDENTICAL NOTE IN THE CORRESPONDING CHAPTER OF THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE AS WELL AS THE PRACTICE FOLLOWED BY THE TWO NOMENCLATURE COMMITTEES , THAT OF THE COMMON CUSTOMS TARIFF AND THAT OF THE CUSTOMS COOPERATION COUNCIL WITH REGARD TO THE APPLICATION OF THOSE NOTES .
9 IN THAT RESPECT IT MUST BE OBSERVED THAT THE ORIGINAL VERSIONS OF THE TWO NOTES PROVIDED THAT HEADING 59.08 DID NOT COVER FABRICS WHERE THE IMPREGNATION OR COATING WAS NOT ' ' APPARENT ' ' . SINCE THE NOMENCLATURE COMMITTEE OF THE CUSTOMS COOPERATION COUNCIL INTERPRETED THAT AS MEANING ' ' CAN BE SEEN WITH THE NAKED EYE ' ' , THE WORDING OF THAT NOMENCLATURE WAS AMENDED TO THAT EFFECT IN 1969 . SUBSEQUENTLY THE COMMON CUSTOMS TARIFF WAS AMENDED IN THE SAME WAY BY REGULATION NO 1/72 OF THE COUNCIL OF 20 DECEMBER 1971 ( JOURNAL OFFICIEL L 1 OF 1 JANUARY 1972 , P . 1 ).
10 AFTER THE AMENDMENT THE TWO NOMENCLATURE COMMITTEES WERE CALLED UPON TO GIVE A RULING ON THE INTERPRETATION OF THE NEW VERSION OF THE NOTES . IN 1976 THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE CONSIDERED THAT HEADING 59.08 DID NOT APPLY TO FABRICS THE TREATMENT OF WHICH WAS NOT APPARENT UNTIL AFTER THE SAMPLE HAD BEEN FOLDED . IN 1978 THE NOMENCLATURE COMMITTEE OF THE CUSTOMS COOPERATION COUNCIL CONSIDERED THAT THE WORDS ' ' CAN BE SEEN WITH THE NAKED EYE ' ' WERE TO BE INTERPRETED IN THE SENSE OF ' ' DIRECT PERCEPTION ' ' BY LOOKING AT THE SURFACE OF THE FABRIC AND THAT THE FACT THAT THE IMPREGNATION HAD GIVEN A CERTAIN STIFFNESS TO THE FABRIC DID NOT ALLOW IT TO BE CLASSIFIED UNDER HEADING 59.08 .
11 THE INTERPRETATION THUS SUGGESTED BY THE AMENDMENT OF THE WORDING IS CONFIRMED BY THE PRACTICE OF THE NOMENCLATURE COMMITTEES ; IT CORRESPONDS TO THE FIRST ALTERNATIVE PROPOSED BY THE NATIONAL COURT AND IS IN FACT CONSISTENT WITH THE MEANING GIVEN TO THAT EXPRESSION IN EVERYDAY LANGUAGE .
12 SUCH AN INTERPRETATION ALSO ACCORDS WITH THE OBJECTIVE OF THE NOTE IN QUESTION . AS THE COUNCIL HAS REMARKED IN ITS OBSERVATIONS TO THE COURT , THE REASONS FOR WHICH THE PROVISIONS IN FORCE AT COMMUNITY AND INTERNATIONAL LEVEL ESTABLISH SUCH CRITERIA FOR TARIFF CLASSIFICATION IN SPECIAL CASES ARE BASICALLY TO BE FOUND IN THE CONCERN TO ALLOW SPEEDY CHECKING ON CUSTOMS CLEARANCE .
13 MOREOVER , THE ADDITION TO PARAGRAPH ( A ) OF THE NOTE , TO THE EFFECT THAT