CUSTOMS TARIFF NOMENCLATURE MUST BE APPLIED ON THE BASIS OF OBJECTIVE CRITERIA WHICH ARE UNIFORM THROUGHOUT THE COMMUNITY .
9IT IS PRECISELY IN CASES SUCH AS THE PRESENT ONE WHERE THE TARIFF DOES NOT LAY DOWN AN EXHAUSTIVE LIST OF PRODUCTS FALLING WITHIN ONE OR OTHER SUBHEADING BUT MERELY GIVES EXAMPLES OF GENERIC DEFINITIONS THAT THE COMMISSION , IN CO-OPERATION WITH THE NATIONAL EXPERTS , HAS THE POWER TO ADOPT A REGULATION DETERMINING THE TYPES OF PRODUCTS COVERED BY IT .
FURTHERMORE , NOTHING PUT FORWARD BY THE PLAINTIFF IN THE MAIN ACTION SERVES TO SHOW THAT THE COMMISSION HAS GONE BEYOND THE LIMITS OF THE DISCRETION CONFERRED ON IT IN THE CONTEXT OF REGULATION NO 97/69 OF THE COUNCIL .
10THE ANSWER TO THE NATIONAL COURT MUST THEREFORE BE THAT CONSIDERATION OF THE QUESTION RAISED HAS DISCLOSED NO FACTOR OF SUCH A KIND AS TO AFFECT THE VALIDITY OF COMMISSION REGULATION NO 1669/77 OF 25 JULY 1977 .
SECOND QUESTION
11WITH REGARD TO THE SECOND QUESTION , AS HAS BEEN STATED ABOVE , REGULATION NO 1669/77 WAS ADOPTED BY THE COMMISSION IN THE EXERCISE OF THE POWER , CONFERRED ON IT BY REGULATION NO 97/69 , TO SPECIFY THE CONTENT OF THE HEADINGS OR SUBHEADINGS OF THE COMMON CUSTOMS TARIFF BY MEANS OF MEASURES EFFECTING , SUBJECT TO THE CONDITIONS LAID DOWN IN ARTICLE 4 OF THE LATTER REGULATION , ' ' THE INCLUSION OF GOODS UNDER A PARTICULAR HEADING OR SUBHEADING ' ' .
A REGULATION SPECIFYING THE CONDITIONS FOR CLASSIFICATION IN A TARIFF HEADING OR SUBHEADING IS OF A LEGISLATIVE NATURE AND CANNOT HAVE RETROACTIVE EFFECT .
CONSEQUENTLY , COMMISSION REGULATION NO 1669/77 OF 25 JULY 1977 IS NOT BINDING ON NATIONAL COURTS WHICH HAVE TO DEFINE THE TARIFF CLASSIFICATION OF GOODS IMPORTED BEFORE ITS ENTRY INTO FORCE .
THIRD QUESTION
12AS REGARDS THE THIRD QUESTION , SUBHEADING 02.02 C , CONSIDERED IN THE CONTEXT OF HEADING 02.02 , CONSTITUTES A RESIDUARY SUBHEADING WITH REGARD TO THE WHOLE OF SUBHEADING 02.02 B .
BOTH THE EXPLANATORY NOTES TO THE CUSTOMS CO-OPERATION COUNCIL NOMENCLATURE CONCERNING THE WHOLE OF CHAPTER 2 OF SECTION I OF THE TARIFF AND THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES CONCERNING MORE PARTICULARLY THE PRODUCTS WITHIN SUBHEADING 02.02 C LIST UNDER THE TERM ' ' OFFALS ' ' UNBONED ( BONE-IN ) PARTS OF THE ANIMAL OR , AMONGST THE BONED OR BONELESS PARTS , THOSE FROM CERTAIN INTERNAL ORGANS OF THE ANIMAL .
ON THE OTHER HAND TARIFF SUBHEADING 02.02 B I REFERS TO ' ' POULTRY CUTS ( EXCLUDING OFFALS ): BONED OR BONELESS ' ' WITHOUT PROVIDING ANY RESTRICTION AS TO THE PRODUCTS WHICH MAY BE COVERED .
13BY STATING THAT THAT TARIFF SUBHEADING ' ' COVERS POULTRY MEAT WITHOUT BONES REGARDLESS OF THE PART OF THE CARCASS FROM WHICH IT COMES ' ' THE EXPLANATORY NOTES TO THE CUSTOMS TARIFF RELATING TO IT SHOW THAT THE SUBHEADING HAS A GENERAL SCOPE AND COVERS