NO ACCOUNT IS TO BE TAKEN OF ANY RESULTING CHANGE OF COLOUR CONFIRMS THE CONTENTION THAT IT MUST BE POSSIBLE TO OBSERVE THE EXISTENCE OF THE TREATMENT DIRECTLY AND NOT TO INFER IT FROM OTHER PROPERTIES WHICH THE TREATMENT MAY HAVE CONFERRED ON THE FABRIC .
14 THAT PART OF QUESTION 1 MUST THEREFORE BE ANSWERED TO THE EFFECT THAT THE EXPRESSION ' ' CAN BE SEEN WITH THE NAKED EYE ' ' IN NOTE 2 ( A ) ( A ) TO CHAPTER 59 OF THE COMMON CUSTOMS TARIFF IS TO BE INTERPRETED AS MEANING THAT THE IMPREGNATION , COATING OR COVERING OF THE FABRIC MUST BE DIRECTLY VISIBLE ON SIMPLE VISUAL EXAMINATION AND THAT THE WORDING OF THE NOTE DOES NOT ALLOW THE CONCLUSION TO BE DRAWN FROM THE STIFFNESS OF A FABRIC THAT IT HAS RECEIVED SUCH TREATMENT .
15 IN THE FIRST PART OF QUESTION 1 THE BUNDESFINANZHOF ASKS WHETHER FOR THE INTERPRETATION AND APPLICATION OF THE NOTE IN QUESTION ACCOUNT MUST BE TAKEN OF THE PERCEPTION OF ANY OBSERVER OR OF AN AVERAGE OR PARTICULARLY EXPERIENCED CUSTOMS OFFICIAL OR THAT OF AN EXPERT .
16 IN THAT RESPECT IT MUST BE EMPHASIZED THAT ALTHOUGH THE COMMON CUSTOMS TARIFF CONSTITUTES A MEASURE OF COMMUNITY LAW TO BE INTERPRETED UNIFORMLY IN ALL MEMBER STATES , ITS APPLICATION IS ENTRUSTED TO THE STATES .
17 THAT PART OF QUESTION 1 MUST THEREFORE BE ANSWERED TO THE EFFECT THAT IT IS FOR THE MEMBER STATES TO DESIGNATE THE AUTHORITIES AND PERSONS REQUIRED TO UNDERTAKE THE TARIFF CLASSIFICATION OF PRODUCTS AND TO DECIDE THEIR TRAINING IN ORDER TO ENABLE THEM PROPERLY TO FULFIL SUCH TASKS .
18 IN QUESTION 2 THE BUNDESFINANZHOF ESSENTIALLY ASKS WHETHER OR NOT THE NOTE AS FAR AS CONCERNS THE WORDS AT ISSUE IS VALID IN VIEW OF THE DIFFICULTIES WHICH THEIR APPLICATION MAY CAUSE TO PERSONS CALLED UPON TO DECIDE THE TARIFF CLASSIFICATION OF THE GOODS IN QUESTION .
19 IN THAT RESPECT IT MUST BE STRESSED THAT ALTHOUGH DIFFICULTIES CAUSED BY THE APPLICATION OF A COMMUNITY PROVISION MAY BE RELEVANT TO ITS INTERPRETATION THEY ARE NOT OF SUCH A NATURE AS TO CALL ITS VALIDITY IN QUESTION .
20 IT MUST MOREOVER BE MENTIONED THAT THE APPLICATION OF THE NOTE IN QUESTION , AS INTERPRETED ABOVE , DOES NOT SEEM TO PRESENT THE DIFFICULTIES WHICH THE QUESTION MENTIONS . IN CASES WHERE THE PERSONS ENTRUSTED WITH THE TASK BY THE MEMBER STATE ARE NOT ABLE BY SIMPLE VISUAL EXAMINATION TO ASCERTAIN THAT THE FABRIC HAS BEEN TREATED IT FOLLOWS FROM THE NOTE THAT SUCH TREATMENT , IF IT HAS IN FACT TAKEN PLACE , IS NOT SUFFICIENT TO TRANSFER THE FABRIC FROM THE TARIFF HEADING NORMALLY APPLICABLE TO A FABRIC OF THAT TYPE TO THE SPECIFIC HEADING PROVIDED FOR UNDER NO 59.08 . THUS THE NOTE DOES IN FACT REJECT ANY EXAMINATION EXCEEDING THE CAPACITIES OF SUCH PERSONS FOR THE PURPOSE OF CHECKING WHETHER OR NOT THE FABRIC HAS UNDERGONE SUCH TREATMENT .
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