63It should be recalled that, according to the Court’s case-law, the explanatory notes drawn up, as regards the CN, by the Commission and, as regards the HS, by the World Customs Organisation may be an important aid to the interpretation of the scope of the various headings but do not have legally binding force (see Case C-35/93 Develop Dr Eisbein [1994] ECR I-2655, paragraph 21; Case C-400/05 B.A.S. Trucks [2007] ECR I-311, paragraph 28; and Case C-403/07 Metherma [2008] ECR I-8921, paragraph 48).
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