Judgment_paragraph 33 · Digitalnet OOD and Others v Nachalnik na Mitnicheski punkt — Varna Zapad pri Mitnitsa Varna (C-320/11, C-330/11, C-382/11, C-383/11)

33According to the Court’s case‑law, the Explanatory Notes to the CN drawn up by the Commission may be an important aid to the interpretation of the scope of the various headings but do not have legally binding force (see, inter alia, 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 British Sky Broadcasting Group and Pace, paragraph 63).