48It should also be borne in mind that, in paragraph 11 of the judgment in Thyssen Hantel Logistic, cited above, the Court held that amino acids, as basic constituents of proteins, may be regarded as nutritional substances. While the Customs Cooperation Council's Explanatory Notes to heading 3004 state that the provisions of the heading text do not apply to foodstuffs or beverages, which fall to be classified under their own appropriate headings, they point out that proteins feature among the major nutritional substances in food. Moreover, food products are classified under Chapter 21 of the CN.
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