ECJ 1. The opinions of the committee on common customs tariff nomen- clature constitute an important means of ensuring the uniform application of the common customs tariff by the customs authorities of the member states and as such they may be considered as a valid aid to the interpretation of the tariff. Nevertheless such opinions do not have legally binding force so that, where appropriate, it is necessary to consider whether their content is in accordance with the actual provisions of the common customs tariff and whether they alter the meaning of such provisions.
2. Heading 23.06 of the common customs tariff must be interpreted to mean that it may include products consisting of parts of fruit, which however are almost entirely lacking in any of those features which determine the nature of fruit, in particular products consisting of oranges which initially entered the juice in the course of pressing the oranges and which have subsequently been strained off even if they contain scarcely any constituent parts of the flesh of the fruit or fruit juice and instead constitute principally cell membrane and albedo.
Citations:
C-69/76, R-70/76, [1977] EUECJ R-70/76
Links:
Jurisdiction:
European
European, Customs and Excise
Updated: 21 June 2022; Ref: scu.214527
