DEVICE FOR SELECTING THE DEGREE OF HUMIDITY OF AIR ARE INCLUDED IN THIS HEADING , PROVIDED THAT THE MACHINES COMPLY WITH THE CRITERIA IN THE EXPLANATORY NOTES TO THE CCC NOMENCLATURE , HEADING NO 84.12 .
THIS HEADING THEREFORE COVERS ' ' COOLING/HEATING UNITS FOR TRAILERS ' ' WHICH COOL OR HEAT THE LOAD COMPARTMENTS OF LORRIES AS WELL AS CHANGE THE HUMIDITY OF THE AIR BY CONDENSATION ' ' .
12 SINCE , AS THE COURT HAS STATED , THE EXPLANATORY NOTES DRAWN UP BY THE CUSTOMS CO-OPERATION COUNCIL ARE AN AUTHENTIC SOURCE FOR INTERPRETATION ONLY IN THE ABSENCE OF SPECIFIC PROVISIONS OF COMMUNITY LAW , THE QUESTION MIGHT ARISE WHETHER - SUBJECT TO THE OBSERVATION THAT THEY , TOO , ARE MERELY AN INTERPRETATIVE INSTRUMENT OF AN ADMINISTRATIVE NATURE - THE EUROPEAN COMMUNITIES ' NOTES ON THE COMMON CUSTOMS TARIFF SHOULD NOT BE PREFERRED TO THOSE OF THE CUSTOMS CO-OPERATION COUNCIL .
13 HOWEVER , THIS QUESTION DOES NOT NEED TO BE ANSWERED IN ORDER TO GIVE A REPLY TO THE NATIONAL COURT . IT IS EXPRESSLY STATED IN THE NOTICE WHICH PRECEDES THE EXPLANATORY NOTES TO THE CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES THAT THEY ARE NOT INTENDED TO REPLACE THE EXPLANATORY NOTES OF THE CUSTOMS CO-OPERATION COUNCIL BUT ONLY TO SUPPLEMENT THEM . CONSEQUENTLY , THE NOTE IN QUESTION MUST BE INTERPRETED IN THE LIGHT OF THE ONE WHICH HAS BEEN COMMENTED ON ABOVE . IT FOLLOWS FROM BOTH NOTES THAT A SINGLE DEVICE WHICH SERVES TO REGULATE BOTH THE TEMPERATURE AND THE DEGREE OF HUMIDITY COMES UNDER HEADING 84.12 PROVIDED THAT IT DOES ENABLE THEM BOTH TO BE REGULATED . FOR HEADING 84.12 TO APPLY IT IS NOT NECESSARY TO HAVE A SPECIAL DEVICE FOR REGULATING THE DEGREE OF HUMIDITY OF THE AIR PROVIDED THAT THE SINGLE DEVICE INCLUDES AN ELEMENT WHICH AT LEAST MAKES IT POSSIBLE , IF NECESSARY , TO ADJUST THE DEGREE OF HUMIDITY WHICH RESULTS AUTOMATICALLY FROM THE TEMPERATURE SOUGHT AND OBTAINED .
14 THE FOREGOING OBSERVATIONS ALSO SHOW THAT THE ARGUMENT PUT FORWARD BY THE COMMISSION BASED ON THE NEED TO CLASSIFY GOODS UNDER THE COMMON CUSTOMS TARIFF ON THE BASIS OF THEIR OBJECTIVE CHARACTERISTICS , IN THE INTERESTS OF LEGAL CERTAINTY AND ADMINISTRATIVE CONVENIENCE , MUST BE REJECTED . THAT PRINCIPLE OF INTERPRETATION , THE IMPORTANCE OF WHICH HAS BEEN ACKNOWLEDGED BY THE COURT , IS NOT CALLED IN QUESTION BY THE INTERPRETATION WHICH HAS BEEN ADOPTED BECAUSE THE LATTER IMPLIES THAT IN ORDER TO FALL WITHIN THE SPHERE OF HEADING 84.12 - EVEN IF THE APPARATUS DOES NOT HAVE SEPARATE DEVICES FOR REGULATING TEMPERATURE AND HUMIDITY - IT MUST AT LEAST HAVE AN ELEMENT MAKING IT POSSIBLE TO ADJUST THE DEGREE OF HUMIDITY OF THE AIR , RESULTING AUTOMATICALLY FROM THE TEMPERATURE WHICH THE APPARATUS IS INTENDED TO ESTABLISH .
15 ESTABLISHING THE EXISTENCE OF SUCH ELEMENTS INVOLVES THE APPLICATION BY THE RELEVANT AUTHORITIES OF OBJECTIVE , NOT SUBJECTIVE , JUDGMENT AND PRESENTS NO MORE DIFFICULTY THAN THAT