SUBHEADING 02.06 B I ( B ) RELATING TO DRIED OR SMOKED MEAT , IT DOES NOT PROVIDE A DECISIVE CRITERION FOR THE CLASSIFICATION FOR CUSTOMS PURPOSES OF ALL PRODUCTS WHICH HAVE BEEN PARTIALLY DEHYDRATED AS A RESULT OF BEING SLIGHTLY DRIED OR SLIGHTLY SMOKED AND IN PARTICULAR OF THOSE HAVING A RATIO , AS MENTIONED ABOVE , MUCH MORE THAN 2.8 .
11IN THESE CIRCUMSTANCES THE FACT THAT A PRODUCT HAS BEEN SLIGHTLY DRIED OR SLIGHTLY SMOKED CANNOT BE REGARDED AS A CRITERION FOR CLASSIFICATION FOR CUSTOMS PURPOSES OF ALL PRODUCTS WHICH HAVE BEEN PARTIALLY DEHYDRATED .
12ON THE OTHER HAND THE LAST PARAGRAPH OF THE EXPLANATORY NOTES TO THE COMMON CUSTOMS TARIFF RELATING TO SUBHEADING 02.06 B I ( B ) STATES THAT ' ' MEAT WHICH HAS BEEN PARTIALLY DEHYDRATED , BUT THE ACTUAL PRESERVATION OF WHICH IS ENSURED BY FREEZING OR DEEP FREEZING FALLS IN HEADING 02.01 . ' '
13HAVING REGARD TO THOSE NOTES AND TAKING INTO ACCOUNT THE ABOVE-MENTIONED ADDITIONAL NOTES IT IS CLEAR THAT THE BASIS OF THE DECISIVE CRITERION FOR TARIFF CLASSIFICATION OF ' ' SLIGHTLY DRIED ' ' OR ' ' SLIGHTLY SMOKED ' ' PRODUCTS IS NOT , ACCORDING TO THE CUSTOMS TARIFF , THE WATER/PROTEIN RATIO IN THE MEAT CONSIDERED IN ISOLATION , BUT IS PRIMARILY THE CAPACITY OF SUCH SLIGHT DRYING OR SLIGHT SMOKING OF THE MEAT TO ENSURE THE ACTUAL PRESERVATION OF THE MEAT .
14PRODUCTS WHICH HAVE BEEN PARTIALLY DEHYDRATED AS A RESULT OF BEING SLIGHTLY DRIED OR SLIGHTLY SMOKED COME IN FACT WITHIN HEADING 02.01 RELATING TO FRESH FROZEN MEAT IN SO FAR AS THEIR ACTUAL KEEPING QUALITY HAS BEEN ACHIEVED NOT BY PARTIAL DEHYDRATION OF THE MEAT BUT BY FREEZING IT .
15WHEN SUCH PRODUCTS HAVE TO BE CLASSIFIED IT IS FOR THE NATIONAL COURT TO DETERMINE WHETHER , AND TO WHAT EXTENT , THE LASTING PRESERVATION OF THE MEAT , WHICH IS CAPABLE OF PROTECTING IT FROM NORMAL DETERIORATION , IS DUE TO ITS BEING SLIGHTLY DRIED OR SLIGHTLY SMOKED OR WHETHER IT HAS BEEN ACHIEVED ESSENTIALLY BY FREEZING .
16THE ANSWERS TO THE QUESTIONS SUBMITTED MUST THEREFORE BE THAT THE EXPRESSION ' ' FROZEN ' ' IN HEADING 02.01 OF THE COMMON CUSTOMS TARIFF COVERS NOT ONLY MEAT WHICH HAS BEEN FROZEN WHEN FRESH BUT ALSO MEAT WHICH HAS FIRST BEEN SLIGHTLY DRIED AND SUBSEQUENTLY FROZEN , IN SO FAR AS ITS ACUTAL AND LASTING PRESERVATION DEPENDS ESSENTIALLY UPON SUCH FREEZING .
Decision on costs
COSTS
17THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT ARE NOT RECOVERABLE ; SINCE THE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION AS TO COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS
THE COURT ,
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE BUNDESFINANZHOF BY ORDER OF 22 AUGUST