1962, P . 1583 ).
IT IS CLEAR FROM THE ORDER MAKING THE REFERENCE THAT THESE QUESTIONS WERE PUT IN THE CONTEXT OF A DISPUTE CONCERNING THE CLASSIFICATION, WITH A VIEW TO THE APPLICATION OF INTRA-COMMUNITY LEVIES, OF A PRODUCT COMPOSED MAINLY OF COMMON WHEAT, MIXED WITH BARLEY AND OATS AND CONTAINING A SMALL ADDITIONAL AMOUNT OF COD LIVER OIL .
2 ACCORDING TO THE PLAINTIFF IN THE MAIN ACTION THIS PRODUCT FALLS UNDER HEADING 23.07 ( " PREPARATIONS OF A KIND USED IN ANIMAL FEEDING " ), WHEREAS THE CUSTOMS ADMINISTRATION, THE DEFENDANT IN THE MAIN ACTION, CLAIMS THAT IT SHOULD BE CLASSIFIED UNDER HEADING 10.01 OF THE CUSTOMS TARIFF ( " WHEAT AND MESLIN " ).
3 THE ESSENTIAL PURPOSE OF THE QUESTIONS PUT TO THE COURT IS TO ASCERTAIN :
- WHETHER, PROVIDED THAT THE CORRECT PROPORTIONS ARE USED, SUCH A MIXTURE OF ITSELF CONSTITUTES A PREPARATION OF A KIND USED IN ANIMAL FEEDING, WITHIN THE MEANING OF HEADING 23.07 ( QUESTIONS 1 AND 2 ); IF NOT
- WHETHER SUCH A " PREPARATION " IS OBTAINED WHEN THE PRODUCT CONTAINS, IN ADDITION TO A MIXTURE OF CEREALS, OTHER INGREDIENTS WHICH MAY BE CONSIDERED AS ANIMAL FOOD MATERIALS ( QUESTIONS 3 AND 4 ); IF NOT
- WHETHER A MIXTURE OF CEREALS SUCH AS THAT IN QUESTION IN THE PRESENT DISPUTE MAY BE CONSIDERED TO BE A PREPARATION OF A KIND USED IN ANIMAL FEEDING WHERE A DENATURING AGENT HAS BEEN ADDED IN SUFFICIENT QUANTITY, EITHER TO THE MIXTURE AS A WHOLE OR TO ITS PRINCIPAL INGREDIENT, AND IF COD LIVER OIL OR FISH OIL CAN BE USED FOR THIS PURPOSE ( QUESTIONS 5 AND 8 ).
4 THE TERMS OF HEADING 23.07, WITH WHICH THIS DISPUTE IS CONCERNED, READ AS FOLLOWS IN THE ANNEX TO REGULATION NO 19 :
" ANIMAL FOOD PREPARATIONS INCLUDING SWEETENED FORAGE; OTHER PREPARATIONS USED IN ANIMAL FEEDING ( ADDITIVES ETC .):
B . CONTAINING CEREALS OR CONTAINING PRODUCTS COVERED BY THE PRESENT REGULATION ".
THIS HEADING, IN THE CONTEXT OF THE CUSTOMS TARIFF, CONSTITUTES A SPECIFIC CATEGORY, RELATING NOT TO RANDOM COMBINATIONS OF CEREALS, WITH OR WITHOUT THE ADDITION OF OTHER SUBSTANCES, BUT TO FORAGE PRODUCED FOR USE IN ANIMAL FEEDING .
5 THIS EXPLANATION IS SUPPORTED BY THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE RELATING TO HEADING 23.07, IN WHICH IT IS STATED THAT " THIS HEADING EXCLUDES : ... ( B ) SIMPLE MIXTURES OF CEREAL GRAINS ... ( C ) PREPARATIONS WHICH, WHEN ACCOUNT IS TAKEN, IN PARTICULAR, OF THE NATURE, PURITY AND PROPORTIONS OF THE COMPONENTS, THE HYGIENE REQUIREMENTS COMPLIED WITH DURING MANUFACTURE AND, WHERE APPROPRIATE, THE INDICATIONS GIVEN ON THE PACKAGING OR ANY OTHER INFORMATION CONCERNING THEIR USE, CAN BE USED INDIFFERENTLY FOR FEEDING ANIMALS OR AS HUMAN FOOD ".
THESE NOTES PERMIT TWO DISTINCT CRITERIA TO BE DEDUCED : FIRST, FROM THE PARTICULAR USE TO WHICH THE PRODUCT IS TO BE PUT AS FORAGE AND, SECONDLY, FROM THE IMPOSSIBILITY OF USING THE SAME PRODUCT FOR