natgillin/translations-raw huggingface dataset:
Skal en tilsigtet blanding tariferes under toldposition mensætning : a) 78 % sorghum
Does a mixture, intentionally produced, come under heading 23.07 of the Common Customs Tariff if it is composed : either a) of 78 °/o sorghum 9 °/o sorghum gluten and, as to the remainder, of molasses, maize husks and bran, or maize gluten sorghum gluten b) of 49 % 8008% and, as to the remainder, of molasses, maize husks and bran ?
For at kunne tarifere en vare under position 23.07 i den fælles toldtarif skal man tage hensyn til denne vares objektive karakteristika, uanset om dette produkts sammensætning er tilsigtet eller tilfældig ;
For the purposes of the classification of a product under heading 23.07 of the Common Customs Tariff, account must be taken of its objective characteristics without its being necessary to consider whether the pro ducts referred to by that heading were prepared intentionally or not.
2. a) Produktet forarbejdet på grundlag af majs og sorghum kan tariferes under toldposition 11.01 og 11.02, hvis de efter forarbejdning stadig indeholder grundproduktets væsentlige bestanddele i et forhold, som ikke afvi­ ger væsentligt fra indholdet i det naturlige produkt ; b) Position 23.07 omfatter produkter, som har gennemgået en afgørende ændring, eller som er resultatet af en blanding af forskellige stoffer, og som udelukkende kan anvendes til dyrefoder, med undtagelse af agglome rater (kager, piller ol), hvor det grundlæggende stof som sådant hører ind under en bestemt position, selv om bindemidlet ikke generelt overstiger 3 vægtprocent.
b) Heading 23.07 refers to products which have been finally processed or are the result of a mixture of different substances and which are only suitable for feeding animals, and not to agglomerated products the basic material or materials of which come as such under a specific heading, even if they contain a binder not generally exceeding 3 °/o by weight.
Sag 80 - 72
Case 80 - 72
Skal bestemmelserne I forordning nr. 120/67 sammenholdt med bestemmelserne i forordning nr. 360/67, 122/68, 372/68 og 814/68 samt med indholdet af bilagene til disse forordninger fortolkes således, at produk ter, som dem, der er omhandlet i den foreliggende sag, og som frembyder den sammensætning og de egenskaber, der er beskrevet i nærværende dom, med henblik på anvendelsen af de nævnte bestemmelser eller tekster på en restitution ved eksport fra Fællesskabet tariferes i underposition 11.01 Cog ikke i underposition 23.02 A i tilfælde af, at de fremviser et stivelsesindhold på mere end 28 % ?
Must the provisions of Regulation No 120/67/EEC, read in conjunction with those of Regulation No 360/67/ EEC, and of Regulations (EEC) No 122/68, No 372/68 and No 814/68 and/or the contents of the relevant An nexes to those Regulations be interpreted in such a way that for the application of those provisions or those contents, as the case may be, in relation to the grant of a refund on export from the Community, a product such as that now in question, of a composition and with the properties defined under Heading VI of this judgment, must be classified under tariff position 11.01 C, and not under tariff position 23.02 A, if such product has a starch content of more than 28 °/o ?
Henvisningerne til forordning nr. 1052/68 i kolonnerne 3, 4 og 5 i bilaget til denne bør fortolkes som vedrørende samtlige bestemmelser i bilaget, herunder kolonnerne 1 og 2 og den hertil knyttede fodnote (spørgsmål 6).
Must the provisions mentioned in Question 1 and/or the contents of the Annexes therein mentioned be inter preted in such a way that, in relation to the question under which of the two abovementioned tariff positions a product such as that in question must be classified, the decisive question is the nature of the product insofar as that nature is apparent, not only from the results of a chemical analysis, and the contents thus detennined in cellulose, ash, starch, etc., but also from other characteristic properties which are ascertained not by means of chemical analysis but by other means, eg by means of visual (microscopic) observation, or must this question be answered also by reference to factors other than those mentioned above ?
Kriteriet "indhold af stivelse på 28 vægtprocent og derunder" i underposition 23.02 A i bilaget til forordning nr. 360/67 af 25. juli 1967 og i den fælles toldtarif som fastsat ved forordning nr. 950/68 af 28. juni 1968 kan ikke tjene som afgrænsning mellem toldpositionerne 11.01, "mel af korn", og 23.02, "klid og andre restprodukter fra sigtning, formaling og anden bearbejdning af korn" (spørgsmål 1).
Must the provisions of Regulation No 120/67/EEC, if read in conjunction with those of Regulation (EEC) No 1052/68 and of Regulation (EEC) No 1138/68 and/or the contents of the relevant Annexes to those Regulations or, as the case may be, the contents of the Common Customs Tariff, as contained in the Annex to Regulation (EEC) No 950/68, likewise be interpreted in such a way that, for the application of those provisions and/or contents, in relation to the grant of a refund in respect of export from the Community, for the classification of a product such as that now in question under one of the two abovementioned tariff positions, a criterion such as that mentioned in Question 2 must be employed ?
E. Majsmel : II Andre varer : när de for mindst 90 vægtprocents vedkommende kan passere gennem en sigte med maskestørrelse på 500 mikron, og under position 11.02
If so, must the provisions of Regulation (EEC) No 1052/68, wherein reference is made to columns 3,4 and 5 of the Annex to that Regulation, be interpreted in such a way that those references include a reference to columns 1 and 2 that Annex, and hence also to the contents of that footnote ?
10.06 ; kim af korn samt mel deraf :
If Questions 5 and 6 must both be answered in the affirmative :
Sag 12
- Cause 12 -71
SPØRGSMÅL, SOM BLEV FORELAGT DOMSTOLEN (a)
QUESTION PUT TO THE COURT (a)
Skal udtrykket »knuste majskorn« ι artikel 1 d) i forordning nr. 19/62 fra Rådet for Det europæiske miske Fællesskab sr.mt denne forordnings bilag (nr. ex 11.02 ex A ex III b) (') i den fælles fortolkes saledes. at der er tale om sådanne produkter, nar de — selv efter stive/sesudvinding økono­toldtarif) stadig
Must the phrase "kibbled maize grain" (Getreidekömer, geschrotet, von Mais) referred to in Article 1 (d) of Regulation No. 19/62 of the Council of the EEC in conjunction with the annex to that regulation (No ex 11.02, ex A, ex lll(b)(*)of the Common Customs Tariff) be interpreted as meaning that this is indeed such a product even where, when starch has been extracted from it, it still contains 60-5 °/o, 61-4 % or 62-3% starch as against 10-7 %, 11-3 % or 10 8 % moisture and where its fat content (ascertained according to the Stoldt-Weibull method) is equal to 3-28 °/o, 3-48 % or 3-88 %, or must it be required in addition that certain of its other constituents for example proteins or crude fibres, reach certain maximum or minimum amounts, and does it mat ter whether the grain has been de-germed ?
Udtrykket »knuste majskorn«, som anvendes i artikel 1, litra d) i forordning nr. 19/62, og som nævnes i position ex 11 02, A, III, b) (") i bilaget til forordningen, skal fortolkes som omfattende de produkter, som, hvad enten de er spidsede eller ej, har været genstand for en uddragning af stivelse og indeholder de væsentlige bestanddele af majs i et sådant omfang, at mængden af disse bestanddele svarer til de normale værdier for majsens naturlige indhold.
The expression "kibbled maize grain" used in Article 1 (d) of Regulation No. 19/62 and mentioned under tariff heading ex 11.02 A III b (*) in the annex to that regulation must be interpreted as including a product which, whether it has or has not been de-germed, has had starch extracted from it and contains the essential constituents of maize in such proportion that the quantity of those substances corresponds to the normal values of the natural contents of maize.
Sag 13 ­ 71
Case 13-71
SPØRGSMÅL, SOM BLEV FORELAGT DOMSTOLEN (a)
QUESTIONS PUT TO THE COURT (c)
7 Skal udtrykket »majsgryn« (»Grobgriess von Mais«) i artikel 1 d) ι forordning nr. 19/62 fra Rådet for Det europæiske økonomiske Fællesskab samt denne forordnings bilag (nr. ex 11.02 ex A ex III b) (**) i den fæl/es toldtarif) fortolkes således, at der er tale om sådanne produkter, när de består af melholdige stoffer, som er fremkommet ved en grov knusning af afskallede, afkimede majskorn med grovere kornstørrelse end semulje (»Maisgriess«) af god kvalitet, nar de med andre ord snarere burde betegnes grove gryn (»Grütze«) ?
1) Must the phrase "maize groats" referred to in article 1 (d) of Regulation No. 19/62 of the Council of the EEC in conjunction with the annex to that regulation (No.ex 11.02,exA ex III (b) ("*) of the Common Customs Tariff) be interpreted as meaning that these are indeed such products when they consist in floury fragments derived from rough grinding of hulled maize grains from which the germ has been removed and when the granules are coarser than those of maize meal of merchantable quality, when in other words they ought rather to be described as groats ("Grütze") ?
Skal der derudover tages hensyn til fedtindholdet, og er et fedtindhold på 0,9 % til 1,5% nødvendigt og tilstrækkeligt ?
Must the fat content be taken into account in addition and in particular must a fat content of 0.9 %to 1.5% be considered necessary and sufficient ?
Skal udtrykket "afskallede majskorn" i den under punkt 1 nævnte bestemmelse fortolkes således, at der er tale om sådanne produkter, når de har de under punkt 1 nævnte karakteristika ?
Must the phrase "hulled maize grain" ("Getreidekörner, geschält, von Mais"), referred to in the provision mentioned under 1) above be interpreted as meaning that this is indeed such a product when it displays the characteristics indicated in 1) ?
Skal udtrykket "knuste majskorn" i den under punkt 1 nævnte bestemmelse fortolkes således, at der er tale om sådanne produkter, når de har de under punkt 1 nævnte karakteristika, dvs. især når kornene er afskallede og af kimede ?
Must the phrase "kibbled maize grain" ("Getreidekömer, geschrotet von Mais"), referred to in the provision mentioned under 1) above be interpreted as meaning that this is indeed such a product when it displays the characteristics indicated under 1), that is in particular where the grain is hulled and where the maize germ has been removed therefrom ?
Udtrykket »majsgryn« i artikel 1 d) i forordning 19/62 og nævnt underposition ex 11.02 A III b) (') i denne forordnings bilag skal fortolkes som omfattende melholdige stoffer, som er mindre grove og uregelmæssige end knuste majskorn, men har storre kornstørrelse end semulje, som er fremkommet ved en formaling af afskallet og afkimet majs, og hvis fedtindhold i forhold til tørstofindholdet ligger meget lavt.
The expression "maize groats" used in Article 1 (d) of Regulation No 19/72 and mentioned under heading ex 11.02 A III (b) (*) in the annex to that regulation must be interpreted as including floury fragments which are less coarse and irregular than kibbled grain but the granules of which are coarser than those of meal and which are derived from milling hulled maize grains which have been de-germed, the fat content of which in relation to the dry material is very low.
Sag 14-71
Case 14 -71
SPØRGSMÅL, SOM BLEV FORELAGT DOMSTOLEN (b)
QUESTION PUT TO THE COURT (b)
Skal udtrykket »knust hirse« (tysk »Hirse«) i artikel 1 d) i forordning nr. 19/62 fra Rådet for Det europæiske økonomiske Fællesskab samt denne forordnings bilag (nr. ex 11.02 ex A ex III b) (") i den fælles told tarif) fortolkes således, at det omfatter produkter, som hovedsagelig består af hele stykker af korn i lighed med kornene i knuste sorghumkorn (groft formalet mi/o) (»Mi/oschrot«), og som yderligere omfatter adskillige større eller mindre gryn dannet ved sammenklæbning af sorghumpartikler, og endvidere således, at selv når visse af de væsentlige bestanddele er fjernet, indeholder disse produkter stadig 64,3% eller 66,4 % stivelse (konstateret efter EØF-metoden), 10 % eller 9,7 % råæggehvidestof og 3 % eller 3,6 % fedstoffer, eller må det også kræves, at der er et maksimums-eller minimumsindhold af visse andre væsentlige bestanddele ?
Must the expression "kibbled millet grain" referred to in Article 1 (d) of Regulation No 19/62 of the Council of the EEC in conjunction with the annex to that regulation (No 11.02exA ex III (b) (") of the Common Customs Tariff) be interpreted as meaning that it covers a product which consists chiefly in unworked fragments of grains which are similar to those of kibbled sorghum ("millococo" or "Miloschrot") and which in addition include many lumps of varying sizes formed by the agglutination of particles of sorghum, given that in addition, even where some of their constituent elements have been removed, these products still contain 64.3 % or 66.4 % starch (when this content has been determined according to the EEC procedure), 10% or 9.7% crude albumen and 3% or 3.6% fat or must certain other constituent elements be required in addition to reach certain maximum or minimum levels ?
Udtrykket »knuste hirser«, som anvendes i artikel 1, litra d) i forordning nr. 19/62, og som nævnes i position 11.02, A, III, b) (*") i bilaget til forordningen, skal fortolkes som omfattende de produkter, som hovedsagelig består af hele kornstykker, der ligner stykker af knust milo, og som accessorisk kan indeholde mange større eller mindre klumper fra agglutineringen af milodele.
The expression "kibbled millet grain" used in Article 1 (d) of Regulation No 19/62 and mentioned under tariff heading ex 11.02 A III b (**) in the annex to that regulation must be interpreted as including a product which chiefly consists in unworked fragments of grain similar to those of kibbled milo grains which may in addition include many lumps of varying sizes formed by the agglutination of particles of milo.
Disse produkter henhører under oven nævnte position, når de er berøvet en del af deres hovedbestanddele, dersom de stadig indeholder væsentlige bestanddele af milo i et sådant omfang, at mængden af disse mindst svarer til de normale værdier for det naturlige indhold af milo.
This product comes under the abovementioned tariff heading where some of its constituent elements have been removed if it still contains the essential constituents of milo in such proportions that the quantity of those constituents is not smaller than the normal values of the natural contents of milo.
Sag 36 - 71
Case 36 - 71
SPØRGSMÅL, SOM BLEV FORELAGT DOMSTOLEN (d)
QUESTIONS PUT TO THE COURT (d)
Kan et produkt alene på grundlag af dets objektive egenskaber, altså uden hensyn til fremstilling eller produk tionsform uden hensyn til, hvorvidt det drejer sig om en tilsigtet eller tilfældig blanding, tariferes under told position 21.07 i den fælles toldtarif og følgelig pålægges afgift i henhold til forordning nr. 19/62 fra Rådet for Det europæiske økonomiske Fællesskab af 4. april 1962 (EFT s. 933/62)(Se artikel 1 i forordning nr. 19/62 samt denne forordnings bilag) ?
May a product be classified under heading No 23.07 of the Common Customs Tariff and therefore made subject to the levy in application of Regulation (EEC) No 19/62 of the Council of 4 April 1962 (Official Journal No. 30 p. 933) (see Article 1 of Regulation No 19/62 in conjunction with the annex to that regulation) on the sole basis of objective characteristics, that is, without regard to the manner in which it is produced or obtained and in particular irrespective of whether or not it is an intentional mixture ?
C 40 af 28.4.1971. s. 11. (b)EFTnr.
7 (b)OJ No C 40, 28.4.71, p. 11
C af 24.9.1971, s. 47. (c) EFT nr. C 71 af 27.7.1971, s. 17.
47 (d)OJ No C 76, 27.7.71, p. 17
Hvilke kriterier er gældende for produktets sammensætning — her tænkes især på. hvilket indhold der skal være af væsentlige bestanddele, som f. eks. stivelse, protein fedtstoffer etc. — for at det kan tariferes : a) underposition
To what factual criteria must the composition of the product conform and in particular what must be its content in constituents such as, for example, starch, proteins, fats, etc. in order that it may be classified: a) under heading 11.01 of the Common Customs Tariff, b) under heading 11.02 of the Common Customs Tariff, c) under heading 23.07 of the Common Customs Tariff ?
Skal en tilsigtet blanding tariferes under toldposition 23.07 i den fælles toldtarif, når den har følgende sam­mensætning : a) 78 % sorghum
Does a mixture, intentionally produced, come under heading 23.07 of the Common Customs Tariff if it is composed : either a) of 78 °/o sorghum 9 % sorghum gluten and, as to the remainder, of molasses, maize husks and bran, or b) of 49 °/o maize gluten 8008% sorghum gluten and, as to the remainder, of molasses, maize husks and bran ?
Foi at kunne tarifere en vare under position 23.07 i den fælles toldtarif skal man tage hensyn til denne vares objektive karakteristika, uanset om dette produkts sammensætning er tilsigtet eller tilfældig ;
For the purposes of the classification of a product under heading 23.07 of the Common Customs Tariff, account must be taken of its objective characteristics without its being necessary to consider whether the pro ducts referred to by that heading were prepared intentionally or not.
2. a) Produkter forarbejdet på grundlag af majs og sorghum kan tariferes under toldposition 11 01 og 11.02, hvis de efter forarbejdning stadig indeholder grundproduktets væsentlige bestanddele i et forhold, som ikke afvi ger væsentligt fra indholdet i det naturlige produkt ; b) Position 23.07 omfatter produkter, som har gennemgået en afgørende ændring, eller som er resultatet af en blanding af forskellige stoffer, og som udelukkende kan anvendes til dyiefoder, med undtagelse af agglome tater (kager, piller o.I.), hvor det grundlæggende stof som sådant hører ind under en bestemt position, selv om bindemidlet ikke generelt overstiger 3 vægtprocent.
2. a) Products processed from maize and sorghum may be classified under tariff headings 11.01 and 11.02 if after processing they still contain the essential constituents of the basic product in proportions which do not differ substantially from the content in those constituents which the relevant product exhibits in its natural state.
Sag 106­76
- Case 106 -75
Adskiller den fælles toldtarifs underposition 17.02.E.I.a) 7, »korn. valset af byg«, sig fra underposition 11.02 E I b)1, »flager at byg«, ι position 11.02 ved. at bygflager ι modsætning til valset bygkorn skal varre fremstillet af afskallede (avnefrie) bygkorn, eller er forskellen mellem disse underpositioner blot, at bygllagcr uden forudgående afskalning af bygkornene valses (eller presses) grundigere (saledes at de taber en del af deres skal ved forarbejdningen) end valset bygkorn ?
Does Article 12 (1) of Regulation No 120/67/EEC, whereby all exports from the Community of the products listed in Article 1 shall be subject to the submission of an export licence, in conjunction with Article 2 (1) of Regulation (EEC) No 1373/70, whereby the export licence shall authorize and require the exportation of the net quantity of the specified product during the period of validity of the licence, mean that a right to the grant of an export refund in accordance with Article 16 of Regulation No 120/67/EEC and in accordance with Articles 1 and 3 of Regulation No 1041/67/EEC also exists if a product has been exported other than that for which the export licence was granted ?
1. »Flager : af byg« i toldpositionen 11.02 E I b) 1 er fremstillet af korn, som har gennemgået en afskalningsproces, hvorved en del af skallen er fjernet, og det, som adskiller den fra »korn, valset« af byg i positionen 11.02 € I a), 1, er således ikke, hvad de taber ved valsningsprocessen.
Flaked barley under CCT subheading 11.02 E I b) 1 is manufactured from grains subjected to hulling which removes part of their husk and what distinguishes it from "rolled grains" of barley under subheading 11.02 E I a) 1 is thus not what is removed in rolling.
Artikel 16 i forordning nr. 120/67/EØF og artiklerne 1 og 3 i forordning nr. 1041 /67/EØF kan fortolkes således, at der også erhverves ret til en eksportrestitution, selvom derer udført et andet produkt end det, for hvilket licensen er udstedt.
Article 16 of Regulation No 120/67/EEC and Articles 1 and 3 of Regulation No 1041/67/EEC may be understood as conferring a right to the grant of an export refund even if the product exported differs from that for which the export certificate was issued.
Såfremt der på det relevante tidspunkt ikke er fastsat nogen restitutionssats for det faktisk udførte produkt, opstår der inset krav på en restitution.
When at the relevant date no rate of refund is fixed for the product which was actually exported there is no right to a refund.
Nr. 1434/69 af 24. juli 1969 (a) for at sikre en ensartet anvendelse af den fælles toldtarifs nomenklatur er bestemmelser nødvendige med hensyn til ^riferingen af produkter, der er fremstillet ved formaling eller anden knusning af hele majskolber (kolbe og kerner), og som især indeholder ca. 50 vægtprocent stivelse, 7 vægtprocent protein, 6 vægtprocent råcetlulose.
Whereas provision must be made to ensure unifomt application of the nomenclature of the Common Customs Tariff with a view to classification of products obtained by crushing or mi/ling whole maize cobs (stalks and grains) having, in particular, a content by weight of about 50 °/o starch, 7 °/o protein, 6 °/o raw cellulose, 3 °/o fats, 14 % minerals (ash) and 10 °/o moisture ;
11.01.1 henhold til de forklarende bemærkninger til kapitel 10 i Bruxelles-nomenklaturen, afsnittet "Almindelige bemærkninger", omfatter dette kapitel også korn i form af kolber og aks ; under pos. 11.02 hører bl. a. gryn, fremstillet af sådant korn.
Whereas heading No 11.01 applies to flours obtained from the cereals of Chapter 10 of the Common Customs Tariff ; whereas, in accordance with the General Explanatory Note to Chapter 10 of the Brussels Nomenclature, that Chapter also includes cereals in the ear ;
Produkter, der fremstilles af hele majskolber ved formaling eller anden knusning (kolbe og kerner), og som især indeholder ca. 50 vægtprocent stivelse, 7 vægtprocent protein, 6 vægtprocent råcellulose, 3 vægtprocent fedt, 1,4 vægtprocent mineralske stoffer (aske) og 10 vægtprocent fugtighed, henføres i den fælles toldtarif Under : position 11.01
Products obtained by crushing or milling whole maize cobs (stalks and grains) having, in particular, a content by weight of about 50 % starch, 7 % protein, 6 % raw cellulose, 3 % fats, 14 °/o minerals (ash) and 10 °/o moisture shall be classified under :
II Andre varer : når de for mindst 90 vægtprocents vedkommende kan passere gennem en sigte med maskestørrelse på 500 mikron, og under position 11.02
Other when 90 % or more by weight thereof passes through a 500-micron mesh; and : Common Customs Tariff subheading No 11.02 :
Gryn af korn samt afskallet, afrundet, knust og valset korn (herunder flager), undtagen ris hen hørende under pos. 10.06 ; kim af korn samt mel deraf :
Cereal groats and cereal meal ; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice ; germ of cereals, whole, rolled, flaked or ground :
V. Af majs : b) Andre varer, når de ikke kan passere gennem en sådan sigte.
V. Of maize : b) Other when less than that percentage of the products passes through the mesh.
VAREBESKRIVELSE
DESCRIPTION OF GOODS
"Stabiliserede" hvedekim, i form af mel : hvor indholdet af fedtstoffer og vand er blevet reduceret for at forøge holdbarheden, hvor enzymerne er gjort inaktive, og som har følgende kaiakteristika : meget fint, beigefarvet pulver 96,0 vægtprocent 4,4 vægtprocent 4,9 vægtprocent 33,8 vægtprocent 23,5 vægtprocent 2,2 vægtprocent
— the fat and water content of which has been reduced for preservation purposes, — the enzymes of which have been rendered inactive, having the following characteristics :
Udseende Tørstof Aske Fedtstoffer Proteiner Stivelse Rå fibre
Appearance Dry matter Ash Fatty matter Proteins Starch Crude fibres very fine, beige-coloured powder 96 0 % 44 % 49 % 33-8 % 235 °/o 22 %