Opinion of Advocate General Darmon delivered on 26 February 1992

1 Original language: French.

2 As amended by Council Regulation (EEC) No 3300/81 of 16 November 1981 amending Regulation (EEC) No 950/68 on the Common Customs Tariff (OJ 1981 L 335, p. 1).

3 In Chapter 5, Products of animal origin, not elsewhere specified or included.

4 In Chapter 38, Miscellaneous chemical products.

5 Sec Rule 3(a) of the Rules for the Interpretation of the Nomenclature of the Common Customs Tariff, in Regulation No 3300/81, cited above, Section 1.

6 Emphasis in the Explanatory Notes.

7 See the Explanatory Notes, February 1981 version, heading 38.16, my emphasis.

8 For the same reasons, this product cannot come under heading 30.01 — referred to briefly by the representative of the Commission at the hearing — which includes inter alia other animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.

9 Observations of the Commission, p. 6.

10 Ibid, p. 7.

11 Point III of the explanatory note to Ruie 2(a).

12 Case 295/81 [1982] ECR 3239.

13 Any reference in a heading to an article shall also be taken to include a reference to that article complete or finished ..., imported unassembled or disassembled.

14 See also the order of the Bundesfinanzhof of 25 September 1990, infine.

15 OJ 1986 L 174, p. 7.

16 Explanatory notes to the nomenclature, point 1; see also point 1(a) of the notes to Chapter 5 of Section 1 of Part II of the Common Customs Tariff.