EPA officers visited the three major foam-producing factories in Accra and Nsawam to ensure worker safety and environmental compliance.

The Tribunal noted that the Explanatory Notes to heading No. 84.24 provide that it covers only fire extinguishers of "the kind which use foam-producing or other charges."

When mating, the male frog centers himself atop the female to do rhythmic mixing of a foam-producing solvent released by the female to generate a floating foam nest.

Supply ducts for delivering foam, air intakes to the foam generator and the number of foam-producing units shall be such as will provide effective foam production and distribution.

Fire extinguishing grenades and firefighting pumps with or without internal reservoirs are specifically excluded from the heading, and the only extinguishers covered are "the kind which use foam-producing or other charges."

The Explanatory Notes to heading Nos. 84.24 and 38.13 suggest that the term "fire extinguishers," as it is used in the nomenclature and the Explanatory Notes, includes fixed fire extinguishers, such as fire extinguishing systems, provided they use foam-producing or other charges.

The Explanatory Notes to heading No. 84.24 provide that goods classifiable as "fire extinguishers, whether or not charged" in heading No. 84.24 include "extinguishers, filled or not, of the kind which use foam-producing or other charges, including simple extinguishers fitted with taps, valves, percussion caps or other opening devices."