Opinion of Advocate General Tesauro delivered on 16 December 1992

1 Original language: Italian.

2 The Court has held that the explanatory notes, although not capable of altering the text of the customs tariff, are an important aid to interpretation, enabling the content of the various customs headings and subheadings to be clarified or particularized.

3 See the judgment in Case 149/73 Witt [1973] ECR 1587.

4 OJ 1990 L 3, p. 9.