RULING BE ADDRESSED TO THE COURT . THE BUNDESFINANZHOF SUBSEQUENTLY REFERRED TO THE COURT THE FOLLOWING QUESTION IN CASE 87/79 :
' ' MUST TARIFF SUBHEADING 20.06 B I OF THE COMMON CUSTOMS TARIFF BE INTERPRETED AS MEANING THAT IT ALSO INCLUDES FRUIT WHICH HAS BEEN PUT UP IN A MIXTURE OF ALCOHOL , FLAVOURING AND WATER CONTAINING 12% ALCOHOL BY WEIGHT , IN PROPORTION OF 70% FRUIT , 30% LIQUID , SO AS TO PRESERVE IT DURING TRANSPORTATION IN CASKS AND WHICH IS INTENDED FOR THE CHOCOLATE INDUSTRY?
' '
THE QUESTIONS REFERRED TO THE COURT BY THE BUNDESFINANZHOF IN CASES 112 AND 113/79 ARE SIMILAR TO THAT SUBMITTED IN CASE 87/79 EXCEPT THAT THE PROPORTIONS OF WATER AND ALCOHOL IN THE MIXTURE IN WHICH THE DISPUTED GOODS ARE PUT UP ARE DIFFERENT .
7 SINCE THE SUBJECT-MATTER OF SUBHEADING 20.06 B I , AS REGARDS THE FRUIT CONCERNED IN THE DISPUTES IN THE MAIN ACTIONS , HAS BEEN DEFINED BY REGULATION NO 1709/74 , THE QUESTIONS REFERRED TO THE COURT ARE REALLY ASKING WHETHER GOODS HAVING THE CHARACTERISTICS REFERRED TO BY THE COURT MAKING THE REFERENCE COME WITHIN THE SCOPE OF REGULATION NO 1709/74 AND , IF SO , WHETHER REGULATION NO 1709/74 IS VALID TO THE EXTENT TO WHICH IT CLASSIFIES SUCH GOODS UNDER SUBHEADING 20.06 B I .
8 THE APPLICANTS IN THE MAIN ACTION CONTENDED THAT REGULATION NO 1709/74 WAS NOT MEANT TO COVER CHERRIES PUT UP IN A MIXTURE OF WATER AND ETHYL ALCOHOL WHOSE ALCOHOLIC STRENGTH IS BARELY SUFFICIENT TO ENSURE THEIR PROVISIONAL PRESERVATION . HOWEVER THAT INTERPRETATION CANNOT BE RECONCILED WITH THE GENERAL WORDS USED BY ARTICLE 1 OF REGULATION NO 1709/74 WHICH CLASSIFIES UNDER HEADING 20.06 B I ' ' CHERRIES PUT UP IN A MIXTURE OF WATER AND ETHYL ALCOHOL ' ' , WITHOUT MAKING ANY DISTINCTION AS TO THE ALCOHOLIC STRENGTH OF THE MIXTURE . FURTHERMORE IT FOLLOWS FROM THE STATEMENT OF THE GROUNDS ON WHICH THE REGULATION IS BASED AND IN PARTICULAR FROM THE THIRD AND SIXTH RECITALS IN THE PREAMBLE THERETO THAT THE AUTHORS INTENDED PRECISELY TO CLASSIFY UNDER SUBHEADING 20.06 B I ' ' CHERRIES WHICH ARE PROVISIONALLY PRESERVED IN A MIXTURE OF WATER AND ETHYL ALCOHOL FOR USE , INTER ALIA , IN THE MANUFACTURE OF CHOCOLATE PRODUCTS ' ' . IT THEREFORE FOLLOWS THAT GOODS HAVING THE CHARACTERISTICS REFERRED TO BY THE COURT MAKING THE REFERENCE MUST , BY VIRTUE OF ARTICLE 1 OF REGULATION NO 1709/74 , BE CLASSIFIED UNDER SUBHEADING 20.06 B I .
9 THE QUESTION REMAINS WHETHER , AS THE APPELLANTS IN THE MAIN ACTIONS CONTEND , IN MAKING PROVISION FOR THIS CLASSIFICATION , REGULATION NO 1709/74 IS INCOMPATIBLE WITH THE COMMON CUSTOMS TARIFF AND IS THEREFORE INVALID .
10 IT SHOULD FIRST OF ALL BE CALLED TO MIND THAT IN ITS REGULATION NO 97/69 ON MEASURES TO BE TAKEN FOR THE APPLICATION OF THE CUSTOMS TARIFF ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION , 1969 ( I ), P