OF THE REGULATION IS ONLY ' ' SUBSTANTIAL ' ' FOR THE PURPOSES OF THAT PROVISION IF THE PRODUCT RESULTING THEREFROM HAS ITS OWN PROPERTIES AND A COMPOSITION OF ITS OWN , WHICH IT DID NOT POSSESS BEFORE THAT PROCESS OR OPERATION . ACTIVITIES ALTERING THE PRESENTATION OF A PRODUCT FOR THE PURPOSES OF ITS USE , BUT WHICH DO NOT BRING ABOUT A SIGNIFICANT QUALITATIVE CHANGE IN ITS PROPERTIES , ARE NOT OF SUCH A NATURE AS TO DETERMINE THE ORIGIN OF THE SAID PRODUCT .
14 IN THE PRESENT CASE , IT MAY BE ACCEPTED THAT THE OPERATIONS IN QUESTION FACILITATE THE MARKETING OF THE MEAT BY ENABLING IT TO BE SOLD TO THE CONSUMER THROUGH COMMERCIAL UNDERTAKINGS WHICH DO NOT HAVE THEIR OWN BUTCHER . HOWEVER , THESE OPERATIONS DO NOT PRODUCE ANY SUBSTANTIAL CHANGE IN THE PROPERTIES AND THE COMPOSITION OF THE MEAT , AND THEIR MAIN EFFECT IS TO DIVIDE UP THE DIFFERENT PARTS OF A CARCASE ACCORDING TO THEIR QUALITY AND PRE-EXISTING CHARACTERISTICS AND TO ALTER THEIR PRESENTATION FOR THE PURPOSES OF SALE . A CERTAIN INCREASE IN THE TIME FOR WHICH THE MEAT WILL KEEP AND A SLOWING DOWN IN THE MATURING PROCESS DO NOT CONSTITUTE A SUFFICIENTLY PRONOUNCED QUALITATIVE CHANGE IN SUBSTANCE TO SATISFY THE REQUIREMENTS MENTIONED ABOVE . FINALLY , WHILE THE MARKET VALUE OF A WHOLE BEEF QUARTER WHICH UNDERGOES THE OPERATIONS AT ISSUE IS INCREASED , ACCORDING TO THE CALCULATIONS SUPPLIED BY ZENTRAG AT THE HEARING , BY 22% , THAT FACT IS NOT IN ITSELF OF SUCH A NATURE AS TO ENABLE THOSE OPERATIONS TO BE REGARDED AS CONSTITUTING THE MANUFACTURE OF A NEW PRODUCT OR EVEN AN IMPORTANT STAGE OF MANUFACTURE .
15 THE ANSWER TO THE SECOND QUESTION REFERRED TO THE COURT BY THE FINANZGERICHT DUSSELDORF SHOULD THEREFORE BE THAT ARTICLE 5 OF REGULATION ( EEC ) NO 802/68 OF THE COUNCIL OF 27 JUNE 1968 MUST BE INTERPRETED AS MEANING THAT THE PROCESSING OF THE MEAT DERIVED FROM BEEF QUARTERS BY BONING , TRIMMING , DRAWING THE SINEWS , CUTTING INTO PIECES AND VACUUM-PACKING DOES NOT CONFER UPON THE MEAT THE ORIGIN OF THE COUNTRY IN WHICH THOSE OPERATIONS ARE CARRIED OUT .
Decision on costs
COSTS
16 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( THIRD CHAMBER ),
IN ANSWER TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT DUSSELDORF BY ORDER OF 20 APRIL 1983 , HEREBY RULES :
1 . REGULATION ( EEC ) NO 964/71 OF THE COMMISSION OF 10 MAY 1971 DOES NOT HAVE THE EFFECT OF PREVENTING MEAT-PROCESSING OPERATIONS FOLLOWING SLAUGHTER FROM