“13. In order to reply to those questions it should be pointed out, first, that according to settled case-law ( see, for example, the judgments of23 March 1972 in Case 36/71 Henck v Hauptzollamt Emden (( 1972 )) ECR 187, paragraph 4, and of26 September 1985 in Case 166/84 Thomasduenger v Oberfinanzdirection Frankfurt am Main (( 1985 )) ECR 3001, paragraph 13 ), in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their characteristics and objective properties as defined in the wording of the relevant heading of the Common Customs Tariff and of the notes to the sections or chapters. 14. With regard to the question whether the method of manufacture of the product has an effect on classification for customs purposes, the Court has already decided ( see the judgment of16 December 1976 in Case 38/76 Industriemetall LUMA v Hauptzollamt Duisburg (( 1976 )) ECR 2027, paragraph 7 ) that whilst the Customs Tariff does indeed in certain cases contain references to manufacturing processes it is generally preferred to employ criteria for classification based on the objective characteristics and properties of products which can be ascertained when customs clearance is obtained .” 41. However, it is clear from the decision of the Court of Justice of the European Union (“CJEU”) in Delphi Deutschland GmbH v Hauptzollamt Düsseldorf [2011] EUECJ C-423/10 at [23-26] that while, as in Weber , the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the CN and in the section or chapter notes it is “necessary to take into account also the explanatory notes.” 42. It is common ground in this case that the papaya is within chapter 20 of the CN, Preparation of Vegetables, Fruit, Nuts or Other Parts of Plants , and that and no other heading or chapter of the CN is applicable. It is also common ground that is the papaya does not fall within heading 2006 it should be classified under heading 2008. 43. The relevant additional notes to chapter 20 provide: 1. … 2. (a) The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indication by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20°C and multiplied by the factor: – 0.93 in respect of products of subheadings … 2008 99 or, – 0.95 in respect of the other headings. (b) … 3. The products of subheadings … 2008 99 shall be considered as containing added sugar when the sugar content thereof exceeds by weight the percentage given hereunder, according to the kind of fruit or edible part of the plant concerned: – pineapple and grapes: 13%. – other fruits, including mixture of fruits, and other edible parts of plants: 9%. 4. – 7. … 8. For the purposes of subheadings … 2006 00 35 … 2008 99 48, 2008 99 63 … “tropical fruit” means … pawpaws (papaya) 44. Although we have set out these headings at paragraph 2 above, as it is clear from Delphi that these should be read in conjunction with the HSENs, for ease of reference we do so again with each followed by the relevant HSEN. 45. Heading 2006 states: Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallised). 46. The HSEN to heading 2006 is as follows: The products of this heading are prepared first by treating the vegetables, fruit, nuts, fruit-peel or other parts of plants with boiling water (which softens the material and facilitates penetration of the sugar), and then by repeated heating to boiling point and storage in syrups of progressively increasing sugar concentration until they are sufficiently impregnated with sugar to ensure their preservation. The principal products preserved by sugar are whole fruit or nuts (cherries, apricots, pears, plums, chestnuts (marrons glacés), walnuts, etc.), sections or pieces of fruit (oranges, lemons, pineapples, etc.) fruit peel (citron, lemon, orange, melon etc.), other parts of plants (angelica, ginger, yams, sweet potatoes, etc.) and flowers (violets, mimosa, etc.). Drained products are prepared by using a syrup (eg a mixture of invert sugar or glucose with a proportion of sucrose) which does not crystallise on exposure to the air. After impregnation the excess syrup is drained off leaving the product sticky to the touch. Glacé products are obtained by dipping the drained product in a sucrose syrup which dries as a thin, shiny coating. Crystallised products are prepared by allowing the sucrose syrup to penetrate into the product so that, on drying it forms crystals on the surface or throughout the product. Those goods preserved by sugar and put up in syrup, whatever the packing, are excluded from this heading (heading 2002, 2003 or 2005, in the case of vegetables, or heading 2008, in the case of fruit, nuts, fruit-peel and other edible parts of plants, eg marrons glacés or ginger). Dried fruits (eg dates and prunes) remain classified in Chapter 8 even if small quantities of sugar have been added, or if the exterior is covered with a deposit of dried natural sugar which may give the fruit an appearance somewhat similar to that of crystallised fruit of this heading. 47. Heading 2008 states Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing any added sugar or other sweetening matter or spirit, not otherwise specified or included. 48. Insofar as it applies to the present case the HSEN to heading 2008 provides: This heading covers fruit, nuts, and other edible parts of plants, whether whole, in pieces or crushed, including mixtures thereof, prepared or preserved otherwise than by any of the processes specified in other Chapters or in the preceding headings of this Chapter. It includes, inter alia (1) – (9) … (10) Fruit preserved by osmotic dehydration. The expression “osmotic dehydration” refers to a process whereby pieces of fruit are subjected to prolonged soaking in a concentrated sugar syrup so that much of the water and the natural sugar of the fruit is replaced by sugar from the syrup. The fruit may subsequently be air-dried to further reduce the moisture content. Discussion and Conclusion 49. Taking the “structured approach” set out in Amoena and the authorities cited by Arden LJ (see paragraph 38, above) it is first necessary to determine the intended use of the product and then its objective characteristics and properties as defined in the wording of the relevant heading of the CN and of the notes to the sections or chapters. 50. We have no difficulty in finding that the intended use of the papaya is its inclusion in cereals or as a snack, either on its own or with other fruit. Turning to its objective characteristics and properties the papaya is clearly a “tropical fruit” as defined by the notes to chapter 20 and therefore a fruit within heading 2006 if “preserved by sugar (drained, glacé or crystallised)” or under heading 2008 if not. It is therefore necessary to consider whether the papaya is “preserved by sugar” and within heading 2006 and, in the absence of a definition of “preserved by sugar” in that heading and notes it is necessary to turn to the HSEN for that heading (which we have set out at paragraph 46, above) as an aid to its interpretation. 51. Ms Geary’s analysis of the samples selected by HMRC, which was not challenged by Professor Niranjan, revealed the sugar content of the papaya to be between 74.3%-77.4%. Indeed Professor Niranjan in his first report, based on information provide by Vanda refers to a “total sugar percentage of 81.19% (see paragraph 32, above). It was also not disputed that the papaya samples contained sugar crystals. Given the infusion of the sucrose syrup solution which occurs simultaneously with the dehydration of the papaya it would appear to fall within the definition of “crystallised” as set out in the HSEN. 52. However, as Mr Mitchell emphasised, the first paragraph of the HSEN refers to the preparation of the “products of this heading” first by treating with boiling water “and then by repeated heating to boiling point and storage in syrups of progressively increasing sugar concentration”