HEADING 48.15 AS ' OTHER PAPER AND PAPERBOARD , CUT TO SIZE OR SHAPE ' , PARAGRAPH B .
3 COPYING PAPER IS SPECIFICALLY REFERRED TO IN TARIFF HEADING 48.13 OF THE COMMON CUSTOMS TARIFF .
IT IS CLEAR FROM THE WORDING OF THAT TARIFF HEADING AND FROM THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE RELATING THERETO THAT IT INCLUDES ONLY ' PAPER COATED OR SOMETIMES IMPREGNATED IN SUCH A WAY THAT ONE OR MORE COPIES OF AN ORIGINAL DOCUMENT CAN BE MADE BY APPLYING PRESSURE . . . ' .
SINCE THE GOODS AT ISSUE CONSIST OF A SET OF TWO SHEETS OF PAPER , ONLY ONE OF WHICH IS A MEANS OF COPYING , WHEREAS THE OTHER IS INTENDED TO RECORD THE RESULTS OF SUCH COPYING , THEY CANNOT BE CLASSIFIED UNDER TARIFF HEADING 48.13 .
4 SINCE TARIFF HEADING 48.15 , ON THE OTHER HAND , REFERS TO ' OTHER PAPER AND PAPERBOARD , CUT TO SIZE OR SHAPE ' , IT APPLIES ONLY TO GOODS WHICH HAVE NOT BEEN SPECIFICALLY LISTED IN ONE OF THE PRECEDING TARIFF HEADINGS OF PART II OF THE SAME CHAPTER .
SINCE CARBON PAPER IS SPECIFICALLY LISTED IN TARIFF HEADING 48.13 , SETS OF PAPER SUCH AS THOSE AT ISSUE IN THIS CASE CANNOT THEREFORE BE CONSIDERED AS ' OTHER PAPER . . . ' WITHIN THE MEANING OF TARIFF HEADING 48.15 AND CLASSIFIED UNDER THAT HEADING .
SUCH SETS DO NOT FALL UNDER EITHER TARIFF HEADING 48.13 OR HEADING 48.15 , SINCE GENERAL RULE 3 OF THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF , WHICH REFERS TO GOODS CLASSIFIABLE UNDER TWO OR MORE TARIFF HEADINGS , DOES NOT APPLY TO THEM .
IN THESE CIRCUMSTANCES THESE SETS MUST BE CLASSIFIED FOR TARIFF PURPOSES UNDER ONE OF THE TARIFF HEADINGS 48.16 TO 48.21 OF THE SAME CHAPTER .
5 TARIFF HEADING 48.18 COVERS NOT ONLY CERTAIN ARTICLES EXPRESSLY DEFINED THEREIN BUT ALSO ' OTHER STATIONERY OF PAPER . . . ' WHICH HAS NOT BEEN SPECIFICALLY LISTED IN AN OTHER TARIFF HEADING OF THE CHAPTER AND WHICH IS NOT MADE UP SIMPLY BY CUTTING BUT INVOLVES MORE ELABORATE WORKING .
THE EXPLANATORY NOTES TO THE BRUSSELS NOMENCLATURE WHICH DEFINE THE SCOPE OF TARIFF HEADING 48.18 STATE THAT IT COVERS INTER ALIA ' A VARIETY OF PAPER STATIONERY . . . OR BLOCKS ' .
HAVING REGARD TO THE WAY IN WHICH THE GOODS ARE MADE UP AND TO THE WORKING PROCESS WHICH THEY HAVE UNDERGONE THEY REPRESENT GOODS REFERRED TO IN THAT HEADING .
6 FOR THESE REASONS THE ANSWER TO THE QUESTION REFERRED TO THE COURT SHOULD BE THAT TARIFF HEADING 48.15 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT DOES NOT INCLUDE GOODS CONSISTING OF TWO SHEETS OF DIN A 4 FORMAT STUCK TOGETHER , ONE OF WHICH IS CARBON PAPER AND THE OTHER FLIMSY PAPER , AS SUCH GOODS MUST BE CLASSIFIED UNDER TARIFF HEADING 48.18 AS '