Commission Regulation (EC) No 1195/97 of 27 June 1997 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

COMMISSION REGULATION (EC) No 1195/97 of 27 June 1997 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), hereafter combined nomenclature, as last amended by Commission Regulation (EC) No 1194/97 (2), and in particular Article 9 thereof,
Whereas the Court of Justice, in its judgement of 13 February 1996 in Case C-143/93 (3), has ruled Commission Regulation (EEC) No 482/74 (4), inapplicable with effect from 1 January 1988;
Whereas provisions should be adopted for the uniform application of the combined nomenclature as regards the classification of residues resulting from the extraction of maize (corn) germ oil; whereas heading No 2306 of the combined nomenclature covers residues resulting from the extraction of vegetable oils;
Whereas, for the purpose of distinguishing residues resulting from the extraction of maize germ oil, falling within CN code 2306 70 00, from products which have not undergone a complete oil extraction process and from products containing ingredients which have not undergone an oil extraction process, the minimum and maximum starch, oil and protein contents must be determined; whereas it is therefore necessary to clarify additional note 2 to Chapter 23;
Whereas the provisions of this Regulation are in accordance with the opinion of the Customs Code Committee, Tariff and Statistical Nomenclature Section,