Whereas it is appropriate to determine whether or not those products, owing to the treatment that they have undergone, have lost their character of articles falling within Chapter 48 ; whereas, pursuant to General Rule 3 (b) for the interpretation of the nomenclature of the Common Customs Tariff, products are to be considered as having lost their character of articles falling within Chapter 48 when their base, whether or not impregnated with asphalt or a similar product, is coated on both sides with a layer of that material or is immersed in the same material;
on vajalik kindlaks määrata, kas nimetatud tooted on töötlemise tõttu kaotanud grupi 48 toodetele omase iseloomu; ühise tollitariifistiku 3. tõlgendamisreegli punkti b kohaselt loetakse grupi 48 toodete iseloomu kaotanuteks neid tooteid, mille asfaldi või samalaadsete materjalidega immutatud või immutamata alus on mõlemalt poolt selle materjaliga pinnatud või sellesse kastetud;