37In any event, the ‘malt beer base’ is not obtained purely and simply by fermentation but is thereafter subjected to ultrafiltration. As a result of this additional treatment, the product in question, which is produced from brewed beer, loses the objective properties and characteristics particular to beer. It does not look like beer and it also does not have the bitter taste specific to beer. According to the information provided by the referring court, the ‘malt beer base’ is a colourless, clear liquid which smells of alcohol and has a slightly bitter taste and an alcoholic strength by volume of 14 %, which is used to produce a mixed drink marketed under the designation ‘Salitos Ice’. These objective properties and characteristics do not correspond to those of beer coming under heading 2203 of the CN but do, by contrast, correspond to those of ethyl alcohol under heading 2208 or are, in any event, akin to those properties and characteristics.
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