Explanatory notes
… products (e.g., livers, kidneys, lungs, brains, pancreas, spleens, spinal cords, ovaries, uteri, testes, … (e.g., manufacture of leather). The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, … in the carcass or adhering to meat is treated as forming part of the meat. Distinction between meat and meat offal of …