Document X7E34xkQ45JoVm7jB0zBNg1Jd

Page 53 paras. 48 ff; Appellate Body Report, Canada - Measures Affecting the Importation of Milk and the Exportation of Dairy Products, WT/DS103/AB/R, WT/DS113/AB/R, adopted 27 October 1999, paras. 138 ff; Appellate Body Report, Argenti_na - Safeguard Measures on Imports of Footwear, WT/DS121/AB/R, adopted 12 January 2000, paras. 109 ff) . FN49. See Appellate Body Report, Australia - Salmon, supra, footnote 48, paras. 209 ff, 241 ff and 255; Appellate Body Report, Korea - Definitive Safeguard Measure on Imports of Certain Dairy Products, WT/DS98/AB/R, adopted 12 January 2000, paras. 91 ff and 102 ff; AppelLate Body Report, Canada - Certain Measures Affecting the Automotive Industry, WT/DS139/AB/R, WT/DS142/AB/R, adopted 19 June 2000, paras. 133 ff and 144 ff; Appellate Body Report, Korea - Measures Affacting Imports of Fresh, Chilled and Frozen Beef ("Korea - Beef "), WT/DS161/AB/R, WT/DS169/AB/R, adopted 10 January 2001, paras. 128 ff. FN50. Supra, footnote 48, at 469. FN51. The Panel's approach is set forth in para. 8.111 of t. he Panel Report. FN52. Panel Report, para. 8.144. FN53. Ibid., para. 8. 150. FN54. Working Party R.eport, Border Tax Adjustments, adopted. 2 December 1970, BISD 18S/97. FN55. Panel Report, paras. 8.130 and 8.132. FN56. European Commuixities' other appellant's submission, para. 45. FN57. We have already- had occasion to interpret other aspec ts of Article III:4 of the GATT 1994 in two other appeals, but in neither appeal were we asked to address the meaning of the term "like products" (see Appellate Body Report, European Communities - Regime for the Importation, Sale and Distribu tion of Bananas, WT/DS27/AB/R, adopted. 25 September 1997, and Appellate Body Report, Korea - Beef, supra, footnote 49). FN58. See, for instan.ce, Working Party Report, Brazilian Internal Taxes, adopted 30 June 1949, BISD 11/18 1, (Article 111:2 of the GATT 1947); Working Party Report, The Australian Subsidy on. Ammonium Sulphate ("Australia - Ammonium Sulphate"), adopted 3April 1950, BISD II/ 188 (Articles I and 111:4 of the GATT J947); Panel Report, Treatment by Germany of Imports of Sardines ("Germany - Sar<Jines"), adopted 31 October 1952, BISD IS /53 (Articles I and XIII of the GATT 1947); Working Party Report, Border Tax Adjustments, supra, footnote 54 (Articles II, III and XVI of the GATT 1947); Panel Report, EEC - Measures on Animal Feed Prcteins ("EEC - Animal Feed super "), adopted 14 Warch 1978, BISD 25S/49 (Articles I, I 31:2 and 111:4 of the GATT 1947); Panel Report, Spain - Tariff Treatment of Unroasted Coffee, adopted 11 June 1981, BISD 28S/1 02 (Article 1:1 of the GATT 1947); Panl Report, Spain Measures Concerning Domestic Sale of Soyabean Oil ("Spain - Soyabean"), L/5142, 17 June 1981, unadopted (Article 111:4 of the GATT 1947); Pane3. Report, Canada -