THE COEFFICIENT BEING DETERMINED ON THE BASIS OF THE ' STARCH CONTENT ' .
6 IT APPEARS FROM THE ORDER REFERRING THE MATTER TO THE COURT THAT BETWEEN DECEMBER 1964 AND MARCH 1965 THE PLAINTIFF IN THE MAIN ACTION EXPORTED TO DENMARK ANIMAL FEEDING-STUFFS CONSISTING OF 73 % TAPIOCA CHIPS , 22 % BROKEN SOYA , 3 % MINERAL MATTER AND 2 % TAPIOCA FLOUR , THOUGH THERE IS NO AGREEMENT ABOUT THE ADDITION OF THE LAST-MENTIONED INGREDIENT . IT IS NOT CONTESTED THAT THIS FEEDING-STUFF , APART FROM THE TAPIOCA FLOUR , CONSISTED OF PRODUCTS NOT COMING UNDER REGULATION NO 19/62 . IT IS ALSO AGREED THAT THE STARCH CONTENT OF THE FEEDING-STUFF ON EXPORT WAS MORE THAN 50 % IN ALL CASES .
7 AT FIRST THE PLAINTIFF IN THE MAIN ACTION RECEIVED FROM THE GERMAN AUTHORITY , THE DEFENDANT IN THE MAIN ACTION , FOR THE EXPORT OF THE FEEDING-STUFF SO MADE UP THE REFUNDS CALCULATED IN ACCORDANCE WITH THE COMMUNITY RULES IN THE FORM OF LICENCES FOR THE IMPORT FREE FROM THE LEVY OF AN EQUIVALENT QUANTITY OF MAIZE , BARLY AND SORGHUM . THE GERMAN AUTHORITIES SUBSEQUENTLY ESTABLISHED THAT THE GREATER PART OF THE TAPIOCA CHIPS HAD BEEN SEGREGATED FROM THE PRODUCT BY SIFTING AFTER THE IMPORT OF THE FEEDING-STUFF INTO DENMARK AND HAD BEEN REIMPORTED INTO THE COMMUNITY ; THEREUPON THE DEFENDANT IN THE MAIN ACTION BY NOTICE DATED 7 SEPTEMBER 1971 REVOKED THE IMPORT LICENCES GRANTED IN PLACE OF THE REFUNDS . THAT NOTICE IS THE SUBJECT-MATTER OF THE MAIN ACTION .
THE FIRST QUESTION
8 THE FIRST QUESTION ASKS WHETHER REGULATION NO 171/64 OF THE COMMISSION ALSO APPLIES TO COMPOUND ANIMAL FEEDING-STUFFS WITHOUT THE ADDITION OF POWDERED MILK .
9 THE REASON FOR THIS QUESTION IS THAT REGULATION NO 171/64 ( LIKE REGULATION NO 166/64 OF THE COUNCIL ON WHICH IT IS BASED ) IS FOUNDED BOTH ON REGULATION NO 19 RELATING TO THE CEREAL MARKET AND REGULATION NO 13/64 RELATING TO THE MILK MARKET SO THAT DOUBTS MIGHT ARISE AS TO WHETHER THE FEEDING-STUFF REFERRED TO IN THE REGULATION OF THE COMMISSION MUST CONTAIN IN ANY CASE PRODUCTS OF BOTH OF THOSE MARKETS . THE ANSWER TO THIS QUESTION MUST BE SOUGHT IN THE DEFINITION OF ' ANIMAL FEEDING-STUFF ' CONTAINED IN ARTICLE 1 OF REGULATION NO 166/64 WHICH AS MENTIONED REFERS TO PARTICULAR SUBHEADINGS OF HEADING NO 23.07 OF THE COMMON CUSTOMS TARIFF . IT IS CLEAR FROM THE CONTEXT OF THOSE SUBHEADINGS THAT THE RULES RELATE TO VARIOUS CLASSES OF FEEDING-STUFFS , NAMELY SUCH AS CONTAIN NOT LESS THAN 50 % BY WEIGHT OF POWDERED MILK AND SUCH AS CONTAIN CEREALS OR OTHER PRODUCTS TO WHICH REGULATION NO 19 APPLIES .
10 THE ANSWER MUST THEREFORE BE THAT REGULATION NO 171/64 OF THE COMMISSION APPLIES ALSO TO COMPOUND ANIMAL FEEDING-STUFFS NOT CONTAINING POWDERED MILK .
SECOND AND THIRD QUESTIONS
11 THE SECOND QUESTION ASKS WHETHER THE WORDS IN ARTICLE 1 ( A ) THEREOF ' FOR EACH OF THE