Judgment_paragraph 21 · Develop Dr. Eisbein GmbH & Co. v Hauptzollamt Stuttgart-West (C-35/93)

21The Court has stated on many occasions that the Explanatory Notes to the nomenclature of the Customs Cooperation Council 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 may be considered a valid aid to the interpretation of the tariff. However, those notes 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 (see Joined Cases 69 and 70/76 Dittmeyer v Hauptzollamt Hamburg-Waltershof [1977] ECR 231 and Case 798/79 Hauptzollamt Köln-Rheinau v Chem-Tec [1980] ECR 2639).

Develop Dr. Eisbein GmbH & Co. v Hauptzollamt Stuttgart-West (C-35/93)

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