AND WHERE APPROPRIATE, THE COMMON CUSTOMS TARIFF ESTABLISHED BY REGULATION NO 950/68, OF WHICH REGULATION NO 1052/68 IS INTENDED TO IMPLEMENT;
28 THE FIRST QUESTION ASKS WHETHER, WITH REGARD TO PRODUCTS DERIVED FROM BARLEY, THE CRITERIA OF A STARCH CONTENT EXCEEDING 28 PER CENT MAY BE TAKEN INTO CONSIDERATION AS DETERMINING THE DISTINCTION, FOR THE CLASSIFICATION OF THE GOODS, BETWEEN TARIFF HEADINGS 11.01 C AND 23.02 A;
29 THE CRITERION REFERRED TO APPEARS, BOTH IN REGULATIONS NOS . 360/67 AND 1052/68 AND IN THE COMMON CUSTOMS TARIFF, AS ONE OF TWO CRITERIA FOR CLASSIFICATION WITHIN ONE OF THE SUBHEADINGS 23.02 A, SO THAT A STARCH CONTENT EXCEEDING 28 PER CENT CANNOT INDICATE THAT THE GOODS FALL OUTSIDE THE SAID SUBHEADINGS;
30 IT FOLLOWS THEREFROM THAT THE FIRST QUESTION MUST BE ANSWERED IN THE NEGATIVE;
31 THE FOURTH QUESTION REQUIRES TO BE ANSWERED ONLY IN THE EVENT OF THE REPLY TO THE FIRST BEING AFFIRMATIVE;
32 IT APPEARS IN FACT FROM THE ORDER REFERRING THE CASE THAT THE QUANTITIES EXPORTED WHOSE CLASSIFICATION IS IN DISPUTE HAVE A STARCH CONTENT OF APPROXIMATELY 28 PER CENT, SO THAT IN THIS CASE THE CHOICE OF THE BASIS OF ANALYSIS - STARCH CONTENT CALCULATED ON THE GOODS AS SUCH OR ON THE DRY MATERIAL - COULD HAVE BEEN OF DECISIVE IMPORTANCE;
33 TAKING ACCOUNT OF THE REPLY TO THE FIRST QUESTION, THE FOURTH QUESTION IS NO LONGER OF IMPORTANCE;
34 QUESTIONS 8 TO 13 REQUEST THE COURT TO CONSIDER WHETHER THE VALIDITY OF THE NOTE IN DISPUTE, WHICH HAS BEEN INSERTED INTO THE ANNEX TO REGULATION NO 1052/68, MAY BE CHALLENGED AS BEING INCOMPATIBLE WITH ANY PROVISION OF THE TREATY OR PRINCIPLES RELATING TO THE APPLICATION THEREOF ( QUESTIONS 8 AND 9 ), REGULATION NO 120/67 ( QUESTION 10 ) OR THE COMMON CUSTOMS TARIFF ( QUESTIONS 11 TO 13 );
35 IT EMERGES FROM THE ORDER REFERRING THE CASE THAT, ACCORDING TO THE PLAINTIFF IN THE MAIN ACTION, THE INTRODUCTION OF THIS NOTE INVOLVED A MODIFICATION OF THE TARIFF LAW ESTABLISHED BY THE PROVISIONS OF THE ABOVEMENTIONED REGULATIONS AND WAS INCOMPATIBLE WITH THEM; SO IMPORTANT A MODIFICATION REQUIRED, AT THE VERY LEAST, A TRANSITIONAL PERIOD IN THE INTERESTS OF LEGAL CERTAINTY;
36 THE NOTE IN DISPUTE CANNOT BE CONSIDERED AS CREATING AN EXCEPTION TO THE PROVISIONS OF THE EXISTING REGULATIONS, NOR AS CONSTITUTING IN ITSELF A MODIFICATION OF THE LEGAL SITUATION PREVIOUSLY IN EXISTENCE;
37 IN THIS CONNECTION IT MUST BE RECALLED THAT, IN THE FIRST PLACE, THERE IS NO SUBSTANTIAL BREAK IN CONTINUITY BETWEEN THE HEADINGS IN THE ANNEX TO REGULATION NO 120/67, THOSE OF THE COMMON CUSTOMS TARIFF WHICH WERE SUBSTITUTED THEREFORE ON THE ENTRY INTO FORCE OF REGULATION NO 980/68, THE PROVISIONS OF IMPLEMENTING REGULATIONS NOS 360/67 AND 1052/68 OF THE COUNCIL AND THE REGULATIONS OF THE COMMISSION BASED ON THEM;
38 BEFORE THE NOTE APPEARING IN THE ANNEX TO REGULATION NO 1052/68 CAME INTO FORCE, QUESTIONS OF CLASSIFICATION FELL TO BE RESOLVED BY THE AUTHORITIES ENTRUSTED WITH THE EXECUTION OF