OF 27 OCTOBER 1966 ( OJ 195, P . 3361 ),
Grounds
1 BY ORDER DATED 27 MAY 1971, WHICH ARRIVED AT THE COURT ON 15 JUNE 1971, THE FINANZGERICHT MUENCHEN, PURSUANT TO ARTICLE 177 OF THE EEC TREATY, HAS SUBMITTED FOR A PRELIMINARY RULING TWO QUESTIONS REGARDING THE INTERPRETATION OF REGULATION ( EEC ) NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 ON THE COMMON CUSTOMS TARIFF ( OJ 1968, L 172 ). THE FIRST QUESTION CONCERNS THE INTERPRETATION OF HEADINGS 21.04 AND 21.07 OF THE COMMON CUSTOMS TARIFF AND THE EFFECT OF REGULATION NO 241/70 OF THE COMMISSION OF 9 FEBRUARY 1970 ( OJ 1970, L 32 ) ON THE APPLICATION OF THESE HEADINGS TO IMPORTS EFFECTED BEFORE THE ENTRY INTO FORCE OF THIS REGULATION, AND THE SECOND RELATES TO THE COMPATIBILITY OF VERBINDLICHE ZOLLTARIFAUSKUENFTE ( BINDING CUSTOMS TARIFF NOTICES ) ISSUED UNDER ARTICLE 23 OF THE GERMAN ZOLLGESETZ ( CUSTOMS LAW ) WITH REGULATION NO 950/68 .
THE FIRST QUESTION
2 THE FIRST QUESTION SEEKS IN THE FIRST PLACE TO ASCERTAIN WHETHER IT MAKES " ANY DIFFERENCE FOR THE CLASSIFICATION OF A PRODUCT DESCRIBED AS " DIET-MAYONNAISE " UNDER HEADING 21.04 OF THE COMMON CUSTOMS TARIFF WHETHER THE PRODUCT HAS BEEN MANUFACTURED BY USING BUTTER, BUTTER FAT OR FRACTIONATED BUTTER OIL, AND IF SO, WHAT DIFFERENCE ". THEN IT IS ASKED WHETHER THE TARIFF CLASSIFICATION DEPENDS ON TRADE USAGE ( VERKEHRSAUFFASSUNG ) OR ON THE PROVISIONS OF REGULATION NO 241/70 WHICH DID NOT COME INTO FORCE UNTIL AFTER THE IMPORTS IN QUESTION .
3 IT APPEARS FROM THE DOCUMENTS IN THE CASE THAT THE DISPUTE IS WHETHER THE PRODUCT IN QUESTION SHOULD BE CLASSIFIED UNDER HEADING 21.04 ( SAUCES; MIXED CONDIMENTS AND MIXED SEASONINGS ) OR HEADING 21.07 ( FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED ) OF THE COMMON CUSTOMS TARIFF . THE IMPORTS WERE MADE ON 30 MAY AND 9 JULY 1968, THE FIRST, THEREFORE, BEFORE 1 JULY 1968, THE DATE OF THE ENTRY INTO FORCE OF THE COMMON CUSTOMS TARIFF . NEVERTHELESS, AT THE DATE OF THIS IMPORT THE PRODUCTS OF HEADING 21.07 OF THE BRUSSELS NOMENCLATURE WERE SUBJECT TO THE PROVISIONS OF REGULATIONS NO 160/66/EEC OF THE COUNCIL OF 27 OCTOBER 1966 ESTABLISHING A MARKETING SYSTEM FOR CERTAIN GOODS DERIVED FROM THE PROCESSING OF AGRICULTURAL PRODUCTS . THUS THE QUESTION PUT MAY IN THIS RESPECT BE INTERPRETED AS RELATING TO THE DISTINCTION BETWEEN HEADING 21.07, INCORPORATED IN THIS REGULATION, AND HEADING 21.04 .
4 IN ORDER TO ENSURE THE UNIFORM INTERPRETATION AND APPLICATION OF THE BRUSSELS NOMENCLATURE OF 1950, WHICH THE COMMON CUSTOMS TARIFF HAS ADOPTED, ARTICLES III AND IV OF THE BRUSSELS CONVENTION PROVIDE THAT A NOMENCLATURE COMMITTEE SHALL PREPARE EXPLANATORY NOTES AND CLASSIFICATION NOTICES UNDER THE SUPERVISION OF THE CUSTOMS COOPERATION COUNCIL .
5 SINCE THE COMMUNITY AUTHORITIES HAD NOT ISSUED ANY EXPLANATORY PROVISIONS OR OTHER MORE DETAILED PROVISIONS REGARDING HEADING 21.04 AT THE TIME OF THE IMPORTS IN QUESTION, THE ABOVEMENTIONED EXPLANATORY NOTES AND CLASSIFICATION NOTICES MUST BE REGARDED