32In the present case, it should be noted that CN subheading 2710 19 43, the wording of which refers to gas oils with a sulphur content not exceeding 0.001% by weight comes under CN heading 2710, which concerns petroleum oils and oils obtained from bituminous minerals, other than crude. For the purposes of that heading, additional note 2 to Chapter 27 of the CN defines the concept of ‘gas oils’ in point (e) thereof.
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