BUT THE TAX AUTHORITIES DISMISSED THAT APPLICATION , STATING THAT THE INSTRUMENT IN QUESTION CAN ALSO BE USED IN INDUSTRY AND IN LABORATORIES FOR PURPOSES OF QUALITY CONTROL AND THEREFORE , BECAUSE IT CAN BE USED IN SUCH WAYS , CANNOT BE REGARDED AS A SCIENTIFIC APPARATUS WITHIN THE MEANING OF THE PROVISIONS ON EXEMPTION FROM CUSTOMS DUTIES .
4IN ITS FIRST QUESTION THE TARIEFCOMMISSIE ASKS THE COURT TO STATE WHETHER THE PROVISIONS IN ARTICLE 3 OF REGULATION NO 1798/75 ARE SOLELY BASED ON A SUBJECTIVE CRITERION IN RESPECT OF THE SCIENTIFIC USE OF SCIENTIFIC APPARATUS .
5IF THE FIRST QUESTION IS ANSWERED IN THE NEGATIVE , THE SAID COURT ASKS WHETHER THE MERE FACT THAT THE APPARATUS IS USED IN INDUSTRY OR ELSEWHERE FOR COMMERCIAL PURPOSES EXCLUDES A RIGHT TO EXEMPTION FROM CUSTOMS DUTIES .
6IF THIS SECOND QUESTION IS ANSWERED IN THE NEGATIVE , IT IS FINALLY ASKED WHETHER THERE EXIST DIFFERENT CRITERIA IN REGULATION NO 1798/75 OF THE COUNCIL AND IMPLEMENTING REGULATION NO 3195/75 OF THE COMMISSION ON THE BASIS OF WHICH THE RIGHT TO EXEMPTION FROM CUSTOMS DUTIES SHOULD BE EXAMINED .
7THESE QUESTIONS SHOULD BE EXAMINED TOGETHER .
8AS STATED IN THE FIRST RECITAL IN THE PREAMBLE TO REGULATION NO 1798/75 , THAT REGULATION IS INTENDED TO ' FACILITATE THE FREE EXCHANGE OF IDEAS AS WELL AS THE EXERCISE OF CULTURAL ACTIVITIES AND SCIENTIFIC RESEARCH WITHIN THE COMMUNITY ' .
9IN PURSUIT OF SUCH OBJECTIVE , THAT REGULATION ENSURES THE IMPLEMENTATION AT COMMUNITY LEVEL OF THE FLORENCE AGREEMENT , MENTIONED IN THE AFORESAID RECITAL , WHICH WAS DRAWN UP UNDER THE AUSPICES OF THE UNITED NATIONS EDUCATIONAL , SCIENTIFIC AND CULTURAL ORGANIZATION ( UNESCO ) AND ENTERED INTO FORCE ON 21 MAY 1952 .
10FOR THOSE PURPOSES , ARTICLE 3 ( 1 ) OF THE REGULATION PROVIDES THAT SCIENTIFIC INSTRUMENTS AND APPARATUS NOT INCLUDED IN ARTICLE 2 AND NOT LISTED IN ANNEX II , ' IMPORTED EXCLUSIVELY FOR EDUCATIONAL PURPOSES OR FOR PURE SCIENTIFIC RESEARCH MAY BE ADMITTED FREE OF COMMON CUSTOMS TARIFF DUTIES ' , PROVIDED THAT THEY ALSO FULFIL THE CONDITIONS LAID DOWN IN SUBPARAGRAPHS ( A ) AND ( B ) OF ARTICLE 3 ( 1 ).
11THE FIRST RECITAL IN THE PREAMBLE TO THE REGULATION PROVIDES THAT THE IMPORTATION INTO A MEMBER STATE FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS IS TO BE ALLOWED ' BY ALL POSSIBLE MEANS ' .
12FOR THE SAME PURPOSES , THE SECOND RECITAL IN THE PREAMBLE TO THE REGULATION AT ISSUE STATES THAT ' CUSTOMS DUTY-FREE ADMISSION OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS MUST BE UNIFORM THROUGHOUT THE COMMUNITY ' .
13HENCE IT FOLLOWS THAT THE ASSESSMENT OF WHETHER OR NOT AN INSTRUMENT OR APPARATUS CAPABLE OF BEING GRANTED EXEMPTION FROM CUSTOMS DUTIES IS OF A ' SCIENTIFIC ' NATURE WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF THE REGULATION MUST BE BASED UPON THE OBJECTIVE CHARACTERISTICS OF THAT INSTRUMENT OR APPARATUS .
14THOSE CHARACTERISTICS MUST