JUSTIFY THE INFERENCE THAT THE SAME CONCEPT MIGHT PREVIOUSLY HAVE HAD A DIFFERENT MEANING .
16 THE REPLY TO THE SECOND QUESTION MUST THEREFORE BE THAT IT IS PERMISSIBLE FOR THE NATIONAL COURT TO USE AS AN AID TO INTERPRETATION , IN RELATION TO EXPORTS CARRIED OUT IN 1965 , THE EXPLANATORY NOTES TO THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE , ACCORDING TO WHICH THE CHARACTERISTIC OF FLAKES IS THAT THEY ARE NECESSARILY MADE FROM HULLED GRAIN .
THE FIRST , THIRD AND FOURTH QUESTIONS ( THE CONCEPT OF ' ' FLAKES ' ' )
17 IT FOLLOWS FROM THE FOREGOING THAT THE TERM ' ' FLAKES ' ' AS USED IN ARTICLE 5 ( 1 ) B ( B ) OF REGULATION NO 141/64 IS TO BE UNDERSTOOD AS IMPLYING THAT THE PRODUCT THUS DESIGNATED IS MADE FROM HULLED GRAIN .
18 THE FIRST QUESTION AND THE FIRST LIMB OF THE THIRD QUESTION ASK IN EFFECT IF THAT APPLIES ALSO IN THE CASE OF SORGHUM FLAKES , SORGHUM BEING A SO-CALLED ' ' NAKED ' ' CEREAL FROM WHICH THE BRACTS MAY BE REMOVED MERELY BY THRESHING OR WINNOWING , WHICH IS NOT SO IN THE CASE OF BRACTEIFEROUS CEREALS , THE BRACTS OF WHICH ADHERE STRONGLY TO THE GRAIN EVEN AFTER THRESHING OR WINNOWING .
19 THE PROCESS OF HULLING IS EXPLAINED IN EXPLANATORY NOTE ( 3 ) ON SUBHEADING 11.02 OF THE CUSTOMS COOPERATION COUNCIL NOMENCLATURE , ACCORDING TO WHICH HULLED GRAIN MUST HAVE HAD THE PERICARP WHOLLY OR PARTIALLY REMOVED . ALTHOUGH THE NOTE MAKES SPECIAL REFERENCE TO THE BRACTEIFEROUS VARIETIES OF BARLEY IT DOES NOT DRAW A DISTINCTION BETWEEN NAKED CEREALS AND BRACTEIFEROUS CEREALS .
20 THE EXPORTER , WHO IS THE PLAINTIFF IN THE MAIN ACTION , HAS CONTENDED THAT SUCH AN INTERPRETATION IS NOT ACCEPTABLE IN THE CASE OF SORGHUM BECAUSE REMOVING THE PERICARP WOULD BE DETRIMENTAL TO THE NUTRITIVE VALUE OF THE PRODUCT .
21 HOWEVER , IT SHOULD BE EMPHASIZED THAT THE FOOD-VALUE OF A PRODUCT IS MERELY ONE OF THE FACTORS WHICH MAY BE TAKEN INTO CONSIDERATION IN CLASSIFYING A PRODUCT IN A PARTICULAR HEADING OF THE COMMON CUSTOMS TARIFF . IN THE PRESENT INSTANCE THE PRODUCTS PROCESSED FROM CEREALS WHICH FORM THE SUBJECT-MATTER OF SUBHEADING 11.02 ARE IDENTIFIED , ACCORDING TO THE WORDING OF THAT HEADING AND THE EXPLANATORY NOTES THEREON , BY THE BASIC PRODUCTS FROM WHICH THEY ARE MADE AND BY THE TECHNICAL OPERATIONS TO WHICH THEY HAVE BEEN SUBJECTED .
22 THE SECOND LIMB OF THE THIRD QUESTION ASKS WHETHER , IN ORDER TO BE CONSIDERED AS HULLED , THE GRAINS MUST HAVE HAD THEIR PERICARP , INCLUDING THE ALEURON CELLS , REMOVED .
23 EXPLANATORY NOTE ( 3 ), CITED ABOVE , STATES THAT IN HULLED GRAIN THE PERICARP HAS BEEN ' ' WHOLLY OR PARTIALLY ' ' REMOVED : ' ' GENERALLY THE FLOURY KERNEL IS THEN VISIBLE ' ' .
24 THAT EXPLANATION INDICATES THAT THE HULLING PROCESS CONSISTS OF REMOVING THE PERICARP FROM