38In that regard, it should be noted that the term ‘dried’, as used in CN subheading 19023010, is not defined. Admittedly, the Explanatory Note to that subheading, as it appears from the CN Explanatory Notes published by the Commission on 4 March 2015, refers to frying as an example of ‘industrial drying’. Yet that note was not applicable at the time of the facts in the main proceedings (see judgment of 22 May 2008, Ecco Sko, C‑165/07, EU:C:2008:302, paragraph 40). On the other hand, and in any event, it is settled case-law that the CN Explanatory Notes, while being an important aid to the interpretation of the scope of the various tariff headings, do not have legally binding force (see judgment of 15 December 2016, LEK, C‑700/15, EU:C:2016:959, paragraph 41 and the case-law cited).
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