MEANING OF TWO TARIFF HEADINGS IN RELATION TO EACH OTHER, WHICH QUESTION WAS PREVIOUSLY LEFT TO THE JUDGMENT OF THE COMPETENT AUTHORITIES;
51 THE TENTH QUESTION ASKS, FURTHER, WHETHER THAT NOTE IS TO BE CONSIDERED AS DEVOID OF FORCE AS BEING INCOMPATIBLE WITH ONE OF THE PROVISIONS OF REGULATION NO 120/67 .
52 THAT QUESTION APPEARS TO BE FOUNDED ON THE HYPOTHESIS OF A POSSIBLE INCOMPATIBILITY BETWEEN THE TARIFF HEADINGS LAID DOWN BY THE ANNEX TO REGULATION NO 120/67 AND THE NOTE INTRODUCED BY THE ANNEX TO REGULATION NO 1052/68;
53 THE TARIFF HEADINGS LAID DOWN IN THE ANNEX TO REGULATION NO 120/67 HAVE BEEN IN NO WAY MODIFIED BY REGULATION NO 1052/68; THE SCOPE OF THE LATTER, AS IS STATED SUPRA, WAS TO CLARIFY THE MEANING OF THE TWO HEADINGS IN QUESTION IN RELATION TO EACH OTHER, IN ORDER TO ELIMINATE ALL UNCERTAINTY AS TO THEIR INTERPRETATION;
54 IN LAYING DOWN SUCH A PROVISION THE COUNCIL HAS KEPT WITHIN THE POWER EXPRESSLY RESERVED TO IT BY ARTICLE 16 ( 5 ) OF REGULATION NO 120/67, WHICH PROVIDES THAT THE COUNCIL " SHALL ADOPT GENERAL RULES FOR GRANTING EXPORT REFUNDS AND CRITERIA FOR FIXING THE AMOUNT OF SUCH REFUNDS ";
55 THE NOTE IN DISPUTE, HAVING BEEN ADOPTED WITHIN THE FRAMEWORK OF THAT ENABLING PROVISION, CANNOT BE CONSIDERED AS INCOMPATIBLE WITH THE SAID REGULATION .
56 THE THIRTEENTH QUESTION ASKS WHETHER THERE IS A POSSIBLE INCOMPATIBILITY BETWEEN THE NOTE IN DISPUTE AND THE COMMON CUSTOMS TARIFF LAID DOWN BY REGULATION NO 950/68;
57 THE " COLLEGE VAN BEROEP ", ASKS TWO FURTHER QUESTIONS AS TO WHEN REGULATION NO 950/68 CAME INTO FORCE ( ELEVENTH AND TWELFTH QUESTIONS ); TAKING ACCOUNT OF THE DATE OF THE FIFTH EXPORT ( 16 AUGUST 1968 ), THE " COLLEGE VAN BEROEP " IS UNCERTAIN WHEN THE COMMON CUSTOMS TARIFF CAME INTO FORCE; THE LATTER WAS LAID DOWN BY REGULATION OF 28 JUNE 1968, TO COME INTO FORCE IN TERMS OF ARTICLE 4 THEREOF, ON 1 JULY, 1968 AND WAS ONLY PUBLISHED IN THE OFFICIAL JOURNAL ON 22 JULY 1968; THERE IS ALSO A POSSIBLE OVERLAP WITH THE DATES DETERMINING WHEN REGULATION NO 1052/68 CAME INTO FORCE; THE LATTER WAS ADOPTED ON 23 JULY, PUBLISHED IN THE OFFICIAL JOURNAL ON 25 JULY AND CAME INTO FORCE ON 29 JULY 1968;
58 IT FOLLOWS FROM THE PRECEDING THAT THERE IS NO BREAK IN CONTINUITY BETWEEN THE PROVISIONS IN THE ANNEX TO REGULATION NO 120/67 AND THE PROVISIONS OF THE COMMON CUSTOMS TARIFF WHICH REPLACED THE FORMER FROM THE ENTRY INTO FORCE OF REGULATION NO 950/68; THE PROVISIONS OF BOTH ARE SUBSTANTIALLY IDENTICAL WITH REGARD TO THE TARIFF HEADINGS IN QUESTION .
59 THE QUESTION OF THE RELATIONSHIP BETWEEN THE NOTE IN DISPUTE AND THE BASIC TARIFF RULES WHICH SERVED TO LAY DOWN THESE HEADINGS SHOULD THEREFORE BE JUDGED IN THE SAME WAY, REGARDLESS OF WHETHER THE ANNEX TO REGULATION NO 120/67 OR THE COMMON CUSTOMS TARIFF IS IN QUESTION;
60 IT IS THEREFORE IRRELEVANT TO ESTABLISH