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1. In Group 1 of this Part—
(a)“bovine offal” means the brain, spinal cord, spleen, thymus, tonsils and intestines of a bovine animal over six months of age which has died or has been slaughtered, as the case may be, in the United Kingdom;
(b)“intestines” means that part of the digestive tract of a bovine animal from the junction of the abomasum and the duodenum to (and including) the rectum; and
(c)any description of goods specified in relation to a Combined Nomenclature heading or sub-heading, other than one covering a whole heading, shall be taken to comprise all goods which would be classified under an entry in the same terms constituting a sub-heading in the relevant heading in the Combined Nomenclature of the European Economic Community(1).
Annex 1 to Commission Regulation (EEC) No. 2505/92 O.J. L267, 14.9.92, p1.
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