63In that regard, it should be noted that rule 3(a) of the General rules for the interpretation of the CN, according to which the heading which provides the most specific description is to be preferred to headings providing a more general description, is not decisive in the present case. In the light of the elements set out in paragraphs 67 to 69 of the present judgment and the second sentence of that general rule, which states that when two or more headings each refer to part only of the materials contained in mixed or composite goods, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods, neither heading 3924 nor heading 4419 of the CN can be regarded as ‘the most specific’ within the meaning of that general rule.
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