3361 ),
Grounds
1 BY AN ORDER DATED 23 JULY 1971, PURSUANT TO ARTICLE 177 OF THE EEC TREATY, WHICH ARRIVED AT THE COURT ON 11 AUGUST 1971, THE FINANZGERICHT MUENCHEN HAS SUBMITTED FOR A PRELIMINARY RULING TWO QUESTIONS REGARDING THE INTERPRETATION OF REGULATION ( EEC ) NO 950/68 OF THE COUNCIL OF 28 JUNE 1968 ON THE COMMON CUSTOMS TARIFF ( OJ 1968, L 172 ). THE FIRST QUESTION CONCERNS THE INTERPRETATION OF HEADINGS 21.04 AND 21.07 OF THE COMMON CUSTOMS TARIFF AND THE EFFECT OF REGULATION NO 241/70 OF THE COMMISSION OF 9 FEBRUARY 1970 ( OJ 1970, L 32 ) ON THE APPLICATION OF THESE HEADINGS TO IMPORTS EFFECTED BEFORE THE ENTRY INTO FORCE OF THIS REGULATION AND THE SECOND RELATES TO THE COMPATIBILITY OF VERBINDLICHE ZOLLTARIFAUSKUENFTE ( BINDING CUSTOMS TARIFF NOTICES ) ISSUED UNDER ARTICLE 23 OF THE GERMAN ZOLLGESETZ ( CUSTOMS LAW ) WITH REGULATION NO 950/68 .
THE FIRST QUESTION
2 THE FIRST QUESTION SEEKS IN THE FIRST PLACE TO ASCERTAIN WHETHER IT MAKES " ANY DIFFERENCE FOR THE CLASSIFICATION OF A PRODUCT DESCRIBED AS DIET MAYONNAISE, I A MAYONNAISE OR SALAD MAYONNAISE UNDER HEADING 21.04 OF THE COMMON CUSTOMS TARIFF WHETHER THE PRODUCT HAS BEEN MANUFACTURED BY USING BUTTER, BUTTEROIL OR FRACTIONATED DRY BUTTERFAT AND IF SO, WHAT DIFFERENCE ". THEN IT IS ASKED WHETHER THE TARIFF CLASSIFICATION DEPENDS ON TRADE USAGE ( VERKEHSAUFFASSUNG ) OR ON PROVISIONS OF REGULATION NO 241/70 WHICH DID NOT COME INTO FORCE UNTIL AFTER THE IMPORTS IN QUESTION .
3 IT APPEARS FROM THE DOCUMENTS IN THE CASE THAT THE DISPUTE IS WHETHER THE PRODUCT IN QUESTION SHOULD BE CLASSIFIED UNDER HEADING 21.04 ( SAUCES; MIXED CONDIMENTS AND MIXED SEASONINGS ) OR HEADING 21.07 ( FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED ) OF THE COMMON CUSTOMS TARIFF .
4 IN ORDER TO ENSURE THE UNIFORM INTERPRETATION AND APPLICATION OF THE BRUSSELS NOMENCLATURE OF 1950, AS REVISED IN 1955, - WHICH THE COMMON CUSTOMS TARIFF HAS ADOPTED - ARTICLES III AND IV OF THE BRUSSELS CONVENTION PROVIDE THAT A NOMENCLATURE COMMITTEE SHALL PREPARE EXPLANATORY NOTES AND CLASSIFICATION OPINIONS UNDER THE SUPERVISION OF THE CUSTOMS COOPERATION COUNCIL .
5 SINCE THE COMMUNITY AUTHORITIES HAD NOT ISSUED ANY EXPLANATORY PROVISIONS OR OTHER MORE DETAILED PROVISIONS REGARDING HEADING 21.04 AT THE TIME OF THE IMPORTS IN QUESTION, THE ABOVEMENTIONED EXPLANATORY NOTES AND CLASSIFICATION OPINIONS MUST BE REGARDED AS AN AUTHORITATIVE SOURCE OF INFORMATION FOR THE INTERPRETATION OF THIS TARIFF HEADING . THE RELEVANT BRUSSELS EXPLANATORY NOTES HAVE THE FOLLOWING WORDING : " UNDER THIS HEADING COME PREPARATIONS, GENERALLY STRONGLY SEASONED, WHICH ARE INTENDED TO IMPROVE THE FLAVOUR OF CERTAIN FOODS ( IN PARTICULAR, VEGETABLES, FRUITS, FLOUR STARCHES, OIL, VINEGAR, SUGAR, SPICES, MUSTARD, FLAVOURING, ETC .). SUCH PREPARATIONS MAY BE MORE OR LESS LIQUID - THIS APPLIES ESPECIALLY TO SAUCES - OR IN POWDER FORM AND PACKAGED IN ANY WAY WHATSOEVER ( IN BOTTLES, GLASSES, JARS, ETC ., AND ALSO HERMETICALLY SEALED ) ". THE FOURTH PARAGRAPH OF THE NOTES TO