ALL CUT POULTRY MEAT RESULTING FROM BONING , IRRESPECTIVE OF THE MANNER IN WHICH IT WAS OBTAINED OR ITS COMMERCIAL VALUE .
THE EXPLANATORY NOTES OF THE CUSTOMS CO-OPERATION COUNCIL WHICH STATE THAT ' ' FAT ADHERING TO ( CUT ) MEAT IS TREATED AS FORMING PART OF THE MEAT ' ' MEAN THAT THE PRESENCE IN THE BONED OR BONELESS PIECES OF A CERTAIN PERCENTAGE OF FAT DOES NOT AFFECT THEIR CLASSIFICATION AS ' ' BONED OR BONELESS MEAT ' ' .
14HAVING REGARD TO THE WIDE SCOPE WHICH THE INTERPRETATIVE RULES SET OUT ABOVE ATTRIBUTE TO THE CONCEPT OF BONED OR BONELESS MEAT WITHIN SUBHEADING 02.02 B I , THE MANNER IN WHICH THE PRODUCT IS PRESENTED , THE WAY IN WHICH IT WAS PRODUCED , THE USE TO WHICH IT IS TO BE PUT AND ITS COMMERCIAL VALUE CANNOT BE DECISIVE CRITERIA FOR ITS TARIFF CLASSIFICATION .
SIMILARLY , NEITHER THE SIZE NOR THE WEIGHT OF THE PIECES WHICH MAKE UP THE PRODUCT ARE DECISIVE FOR THAT CLASSIFICATION AS THE NOTES OF THE CUSTOMS CO-OPERATION COUNCIL DO NOT EXCLUDE THE POSSIBILITY OF ' ' MEAT ' ' BEING PRESENTED IN THE FORM OF ' ' MINCED ' ' MEAT .
15ON THE OTHER HAND IT IS CLEAR FROM THE EXPLANATORY NOTES AND THE AFORESAID INTERPRETATIVE RULES THAT THE DECISIVE CRITERION FOR THE TARIFF CLASSIFICATION IN SUBHEADING 02.02 B I IS THE OBJECTIVE CHARACTERISTICS OF THE PRODUCT .
IN THE LIGHT OF THAT CRITERION PIECES MADE UP FOR THE MOST PART OF MUSCLE OR PARTS OF MUSCLE CONTAINING ONLY A VERY SMALL PROPORTION OF TENDONS , GRISTLY AND FATTY TISSUE AND SKIN ARE TO BE REGARDED AS ' ' POULTRY CUTS ( EXCLUDING OFFALS ): BONED OR BONELESS ' ' .
16MOREOVER COMMISSION REGULATION NO 1669/77 MERELY CONFIRMS THIS AS AN INTERPRETATIVE CRITERION SINCE , IN DESCRIBING THE COMPOSITION OF THE PRODUCTS LISTED , IT REFERS TO PIECES OF RAW FROZEN POULTRY MEAT ' ' WITH FIBROUS , GRISTLY AND FATTY TISSUE ATTACHED THERETO ' ' .
17THE THIRD QUESTION SHOULD THUS BE ANSWERED TO THE EFFECT THAT BONED OR BONELESS POULTRY CUTS COME UNDER COMMON CUSTOMS TARIFF SUBHEADING 02.02 B I , AND REGARDLESS OF THE MANNER IN WHICH THEY ARE PRESENTED , THE WAY IN WHICH THEY WERE PRODUCED , THE USE TO WHICH THEY ARE TO BE PUT AND/OR THEIR COMMERCIAL VALUE , THEY DO NOT CONSTITUTE OFFALS WITHIN THE MEANING OF SUBHEADING 02.02 C SO LONG AS THEY ESSENTIALLY CONSIST OF MUSCLE OR FRAGMENTS OF MUSCLE COMPRISING ONLY A SMALL PROPORTION OF TENDONS , FAT AND FIBROUS TISSUE .
IT IS SOLELY FOR THE NATIONAL COURT TO CARRY OUT THAT ASSESSMENT IN THE LIGHT OF THE INTERPRETATIVE CRITERIA LAID DOWN BY THE COURT AND HAVING REGARD TO THE FACTS OF THE CASE .
FOURTH QUESTION
18AS REGARDS THE FOURTH QUESTION , IN THE ABSENCE OF EXPRESS PROVISIONS IT WOULD BE INAPPROPRIATE FOR THE HEADINGS OF THE COMMON CUSTOMS TARIFF TO BE APPLIED DIFFERENTLY FOR