Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manuf actured tobacco substitutes; products, whether or not containing nicot ine, intended for inhalation without combustion; other nicotine contai ning products intended for the intake of nicotine into the human body. 23 Residues and waste from the food industries; prepared animal fodder. 23 04 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. Commodity Code Description 23 04 00 Oil-cake and other solid residues, whether or not ground or in the form of pellets,