ON THE QUALITY OF THE PRODUCT .
ON THE SECOND PART OF THE THIRD QUESTION
13 THE SECOND PART OF THE THIRD QUESTION IS PRINCIPALLY CONCERNED TO OBTAIN THE PROPER INTERPRETATION OF THE DESCRIPTIONS OF THE GOODS DESIGNATED " SAUSAGES AND THE LIKE " AND " OTHER ", WITHIN THE MEANING OF ANNEX II ( C ) EX . 16.01 B 1 A ) AND B ) OF REGULATION NO 137/67/EEC OF THE COUNCIL OF 13 JUNE 1967 AND THAT OF THE ANNEX TO REGULATION ( EEC ) NO 222/68 OF THE COMMISSION OF 23 FEBRUARY 1968 .
14 THE WORDING OF THIS SUB-HEADING IN THE AUTHENTIC TEXTS IN ALL THE OFFICIAL COMMUNITY LANGUAGES GIVES PRIME IMPORTANCE TO THE FACT THAT THE PRODUCT IN QUESTION SHOULD HAVE BEEN PRESERVED TO A CERTAIN EXTENT BY A DRYING PROCESS .
IN THE ABSENCE OF COMMUNITY PROVISIONS ON THIS SUBJECT THE EXPLANATORY NOTES TO THE BRUSSELS CONVENTION ON NOMENCLATURE FOR THE CLASSIFICATION OF GOODS IN CUSTOMS TARIFFS ARE AUTHORITATIVE AS A VALID MEANS OF INTERPRETING COMMON HEADINGS .
THE VERSION OF THESE WHICH WAS VALID AT THE TIME OF THE EVENTS LEADING TO THE MAIN ACTION STATES THAT HEADING 16.01, " SAUSAGES AND THE LIKE, OF MEAT, MEAT OFFAL OR ANIMAL BLOOD ", COVERS MEAT OR OFFAL PRODUCTS EITHER COOKED OR UNCOOKED .
IN PARTICULAR, THIS VERSION STATES THAT " TRUE MEAT-BASED SAUSAGES AND THE LIKE ( FRANKFURTER SAUSAGES, SALAMI ETC .) " COME UNDER HEADING 16.01 .
THEREFORE THE PRODUCT IN QUESTION MUST COMPRISE A MEAT BASE, NOT MERELY OFFAL .
15 THE CLASSIFICATION OF A PRODUCT UNDER SUB-HEADING 16.01 B 1 A ) PRESUPPOSES THAT ITS INGREDIENTS HAVE BEEN SUBJECTED TO A DRYING PROCESS AND THAT MOREOVER THEY ARE COMPOSED OF MEAT, NOT MERELY OF OFFAL .
16 SUB-HEADING 16.01 B 1 C ) IS A RESIDUAL HEADING IN WHICH ARE CLASSIFIED ALL SAUSAGES AND THE LIKE AND OTHER SIMILAR PRODUCTS COMPOSED OF MEAT, OFFAL OR BLOOD, WITHIN THE MEANING OF THE ABOVEMENTIONED EXPLANATORY NOTES, WHICH CANNOT BE INCLUDED UNDER THE OTHER HEADINGS .
Decision on costs
17 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES, WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT, ARE NOT RECOVERABLE AND AS THESE PROCEEDINGS ARE, INSOFAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED, A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT, THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
THE COURT
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE HAMBURG FINANZGERICHT BY ORDER OF THAT COURT DATED 25 JANUARY 1973, HEREBY RULES :
1 . THE QUESTION WHETHER PRODUCTS FOR WHICH AN EXPORT REFUND IS CLAIMED MEET THE REQUIREMENTS AS TO QUALITY LAID DOWN BY ARTICLE 6 OF REGULATION NO 1041/67 MUST BE ASSESSED ON THE BASIS OF CRITERIA IN FORCE WITHIN THE COMMUNITY .
2 . A PRODUCT WHICH COULD NOT BE MARKETED WITHIN THE COMMUNITY UNDER NORMAL CONDITIONS AND UNDER THE DESCRIPTION GIVEN IN THE CLAIM FOR A REFUND WOULD