OR ANIMAL , SUCH AS MARGARINE OR IMITATION LARD .
ALTHOUGH THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE DO NOT PRECLUDE THE INCLUSION OF MIXTURES OF ANIMAL FATS UNDER HEADING 15.13 , IT FOLLOWS FROM THE VERY WORDING OF THOSE NOTES THAT THIS CAN ONLY BE SO IN THE CASE OF MIXTURES OF WHICH MILKFAT , IN PARTICULAR BUTYRIC FAT , DOES NOT CONSTITUTE THE MAIN INGREDIENT .
FOOD PREPARATIONS CONTAINING 85 % OF BUTYRIC FAT MUST BE CONSIDERED AS MIXTURES CONSISTING MAINLY OF MILKFATS .
ANY ADDITION TO SUCH PREPARATIONS OF VEGETABLE OILS OR REFINED SUET , WHETHER OF BOVINE ANIMALS OR NOT , IS NOT ENOUGH TO JUSTIFY THEIR CLASSIFICATION UNDER HEADING 15.13 , SINCE THAT ADDITION OF A VERY SMALL PERCENTAGE DOES NOT HAVE THE EFFECT OF SUBSTANTIALLY ALTERING THE MILKFAT CONTENT OF THE PRODUCT .
MOREOVER , THE ADDITION OF SKIMMED MILK POWDER OR CURD IS ALL THE MORE LACKING IN SUCH AN EFFECT AS THOSE ADDITIVES ARE THEMSELVES PRODUCTS DERIVED FROM MILK .
8 FURTHERMORE , THIS CONCLUSION IS IN ACCORDANCE WITH THE STRUCTURE OF TARIFF HEADING 21.07 AND ITS FUNCTION WITHIN THE FRAMEWORK OF THE PROVISIONS OF THE COMMON AGRICULTURAL POLICY CONCERNING DAIRY PRODUCE AND ANIMAL OILS AND FATS .
INDEED , SINCE THE ADOPTION OF REGULATION NO 13/64 OF THE COUNCIL OF 5 FEBRUARY 1964 , THE DAIRY PRODUCE REFERRED TO IN CHAPTER 4 OF THE COMMON CUSTOMS TARIFF HAS BEEN COVERED BY A COMMON ORGANIZATION OF THE MARKET .
WITHIN THE FRAMEWORK OF THAT ORGANIZATION , THE ANNEX TO REGULATION NO 160/66 OF THE COUNCIL OF 27 OCTOBER 1966 ( JO 1966 , L 195/3361 ), ESTABLISHING TRADE ARRANGEMENTS FOR CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS , INCLUDED ' FOOD PREPARATIONS . . . CONTAINING DAIRY PRODUCE ' AMONG THE GOODS COMING UNDER HEADING 21.07 OF THE COMMON CUSTOMS TARIFF .
ON THE OTHER HAND , ARTICLE 2 OF REGULATION NO 136/66 OF THE COUNCIL OF 22 SEPTEMBER 1966 ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1965-1966 , P . 221 ), WHICH ESTABLISHED A COMMON ORGANIZATION OF THE MARKET IN OILS AND FATS OTHER THAN THOSE OBTAINED FROM MILK , EXTENDS THE AMBIT OF THAT ORGANIZATION TO THE PREPARED EDIBLE FATS OF TARIFF HEADING 15.13 .
THIS DELIMITATION OF THE RESPECTIVE AMBITS OF THE AFORESAID REGULATIONS NOS 136/66 AND 160/66 CONFIRMS THAT , WITHIN THE FRAMEWORK OF THE COMMON CUSTOMS TARIFF , FOOD PREPARATIONS CONSISTING MAINLY OF MILKFATS ARE COVERED BY TARIFF HEADING 21.07 AND THEREFORE CANNOT COME UNDER HEADING 15.13 .
9 FOR THESE REASONS , THE ANSWER TO THE FIRST QUESTION MUST BE THAT EVEN BEFORE THE ENTRY INTO FORCE OF REGULATION NO 496/69 OF THE COMMISSION OF 18 MARCH 1969 , TARIFF HEADING 15.13 OF THE COMMON CUSTOMS TARIFF WAS TO BE INTERPRETED AS NOT APPLYING TO MIXTURES OF FATS CONSISTING OF :
85 % PURE BUTYRIC FAT ( 99.5 % )
10 % REFINED SUET
5 % SESAME OIL
OR
85 % BUTYRIC FAT