Judgment_paragraph 1. · 160/78

1.Tariff heading 16.02 of the Common Customs Tariff includes ‘other prepared or preserved meat or meat offal’ that is, products other than those mentioned in Chapter 2 and the preceding tariff heading 16.01.In the version of the Common Customs Tariff in force at the time of the facts giving rise to the dispute in the main action (May 1976) (cf. Regulation No 3000/75 of the Council of 17 November 1975, Official Journal L 304, p. 1) that heading contained the following sub headings:A. Liver:…B. Other:I. Poultrymeat or offal:…II. Game or rabbit-meat or offal…III. Other:(a) Containing meat or offal of domestic swine and containing by weight:1. 80 % or more of meat or offal, of any kind, including fats of any kind or origin:(aa) Hams, fillets and loins; pieces thereof(bb) Shoulders and pieces thereof(cc) Other2. 40 % or more but less than 80 % of meat or offal, of any kind, including fats of any kind or origin.3. Less than 40 % of meat or offal, of any kind, including fats of any kind or origin.(b) Other:1. Containing bovine meat or offal.2. Other:…’.Of the above products those falling in subheading 16.02 B III (b) are subject to the common organization of the market in beef and veal (Regulation No 805/68 of the Council, Article 1 (c)) whilst all the products falling in subheading 16.02 B III (a) are subject to the common organization of the market in pigmeat (Regulation No 2759/75 of the Council, Article 1 (1) (c)).