Opinion of Advocate General Tesauro delivered on 31 March 1993

1 Original language: Italian.

2 See, for example, judgment in Case C-120/90 Post [1991] ECR I-2391, paragraph 11.

3 It should be noted that the Court has consistently held that although the Explanatory Notes cannot modify the text of the tariff itself, they nevertheless constitute an important factor in its interpretation, enabling the scope of the various tariff headings or subheadings to be defined or clarified.

4 See judgment in Case 175/82 Dinter [1983] ECR 969, paragraph 6.

5 See paragraph 3 of the general notes to Chapter 2 of the Combined Nomenclature.

6 See expert opinion of the Federal Office for Meat Research (Annex 1 to the Commission observations).

7 See expert opinion of the Federal Office for Meat Research (Annex 1 to the Commission observations).