39That interpretation is confirmed by the case-law of the Court relating to other types of opinions, of a similar kind, such as, in particular, the opinions of the Committee on Common Customs Tariff Nomenclature established by Council Regulation (EEC) No 97/69 of 16 January 1969 on measures to be taken for uniform application of the nomenclature of the Common Customs Tariff (OJ, English Special Edition 1969(I), p. 12). It must be observed, as far as concerns the Committee's conclusions, that, although they constitute an important means of ensuring the uniform application of the Customs Code by the customs authorities of the Member States and as such they may be considered as a valid aid to the interpretation of the Code, they do not have legally binding force (see, to that effect, Joined Cases 69/76 and 70/76 Dittmeyer [1977] ECR 231, paragraph 4; Case 798/79 Chem-Tec [1980] ECR 2639, paragraphs 11 and 12; and Case C-35/93 Dr. Eisbein [1994] ECR I-2655, paragraph 21).
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