Judgment_paragraph 1. · 138/73

1.By Regulation No 1052/68 of 23 July 1968 the Council laid down rules concerning levies or refunds on imports or exports in trade with third countries of products processed from cereals and from rice mentioned in Article 1 (d) of Regulation No 120/67 of the Council of 13 June 1967 on the common organization of the market in cereals (OJ No 117, p. 2269), and in particular the products at issue in the main action, described as follows: ‘11.02-A-V,’‘Cereal groats and cereal meal: of maize, of a fat content:(a) not exceeding 1.5 % by weight(b) other.’Article 11 of Regulation No 1052/68, which is relevant to this matter, under the heading of general provisions and by way of checking the identity of products provides that ‘the methods used for assessing the ash content, the fat content, the starch content, the denaturing process and any other method of analysis necessary for the application of this Regulation shall be determined in accordance with the procedure laid down in Article 26 of Regulation No 120/67/EEC and Article 26 of Regulation No 359/67/EEC’.On the basis of criteria laid down in Regulation No 1052/68, the Commission introduced Regulation No 2410/70 of 27 November 1970 determining refunds on exports of products processed from cereals and from rice. Article 1 of this Regulation, insofar as relevant to this matter, reads: ‘Refunds on exports of the products referred to in Article 1 (d) of Regulation No 120/67/EEC… which are subject to Regulation (EEC) No 1052/68 shall be fixed as indicated in the Annex to this Regulation’.This Annex fixes the refunds at1. 4694 units of account per 100 kg for products under subheading 11.02-A-V-(a): ‘Cereal groats and cereal meal: of maize, of a fat content in the dry matter not exceeding 1.3 % by weight and of a crude fibre content in the dry matter not exceeding 0.8 % by weight’.2. 3990 units of account per 100 kg for products under subheading 11.02-A-V-(b): ‘Cereal groats and cereal meal: of maize, of a fat content in the dry matter exceeding 1.3 % and not exceeding 1.7 % by weight and of a crude fibre content in the dry matter not exceeding 1 % by weight’.