Opinion of Advocate General Tesauro delivered on 10 June 1993

1 Original language: Italian.

2 The Court has consistently held that the Explanatory Notes, whilst unable to amend the text of the Customs Tariff, nevertheless constitute an important instrument of interpretation, allowing the contents of the various customs headings and subheadings to be clarified or explained; see, most recently, the judgment in Case C-318/90 Boehringer Mannhein [1992] ECR I-3495.

3 Cases 19/88 International Container and Transport (ICT) and Others [1989] ECR 577 (summary publication) and CIWSI Shimadzu Europa [1990] ECR I-4391.