) ( B ) OF REGULATION NO 1798/75 , AS AMENDED BY ARTICLE 1 ( 1 ) OF REGULATION NO 1027/79 , PROVIDES THAT SCIENTIFIC INSTRUMENTS AND APPARATUS NOT INCLUDED IN ARTICLE 2 AND IMPORTED EXCLUSIVELY FOR NON-COMMERCIAL PURPOSES MAY BE IMPORTED FREE OF COMMON CUSTOMS TARIFF DUTIES PROVIDED THAT ' ' INSTRUMENTS OR APPARATUS OF EQUIVALENT SCIENTIFIC VALUE ARE NOT BEING MANUFACTURED IN THE COMMUNITY ' ' . ACCORDING TO THE THIRD INDENT OF ARTICLE 3 ( 3 ) OF THE REGULATION , FOR THE PURPOSES OF THAT PROVISION ' ' EQUIVALENT SCIENTIFIC VALUE ' ' IS TO BE ASSESSED ' ' BY COMPARING THE ESSENTIAL TECHNICAL CHARACTERISTICS OF THE INSTRUMENT OR APPARATUS IN RESPECT OF WHICH APPLICATION IS MADE FOR THE EXEMPTION REFERRED TO IN ARTICLE 4 WITH THOSE OF THE CORRESPONDING INSTRUMENT OR APPARATUS MANUFACTURED IN THE COMMUNITY IN ORDER TO DERTERMINE WHETHER THE LATTER COULD BE USED FOR THE SAME SCIENTIFIC PURPOSES AS THOSE FOR WHICH THE INSTRUMENT OR APPARATUS THAT IS THE SUBJECT OF THE APPLICATION FOR EXEMPTION IS INTENDED AND WHETHER ITS PERFORMANCE WOULD BE COMPARABLE ' ' .
28 ACCORDING TO ARTICLE 5 ( 2 ) OF THE COMMISSION ' S IMPLEMENTING REGULATION NO 2784/79 , MOREOVER : ' ' IN MAKING THE COMPARISON PROVIDED FOR IN THE THIRD INDENT OF ARTICLE 3 ( 3 ) OF REGULATION ( EEC ) NO 1798/75 , ONLY SUCH TECHNICAL CHARACTERISTICS AS HAVE A DECISIVE INFLUENCE ON THE OUTCOME OF THE SPECIFIC WORK PLANNED MAY BE REGARDED AS ' ESSENTIAL ' . ' ' IN MAKING THAT COMPARISON NO ACCOUNT IS TO BE TAKEN OF , INTER ALIA , ' ' THE FACT THAT AN INSTRUMENT OR APPARATUS IS ABLE TO ACHIEVE PERFORMANCES SUPERIOR TO THOSE WHICH ARE NECESSARY FOR A PROPER EXECUTION OF THE SPECIFIC WORK TO BE CARRIED OUT ' ' .
29 AS THE COURT HAS PREVIOUSLY HELD , THE QUESTION WHETHER THE INSTRUMENTS IN QUESTION ARE EQUIVALENT MUST NOT BE DECIDED SOLELY ON THE BASIS OF THE TECHNICAL SPECIFICATIONS WHICH THE USER DESCRIBED IN HIS APPLICATION AS BEING NECESSARY FOR HIS RESEARCH BUT PRIMARILY ON THE BASIS OF AN OBJECTIVE ASSESSMENT OF THEIR CAPACITY TO CARRY OUT THE EXPERIMENTS FOR WHICH THE USER INTENDED TO USE THE IMPORTED INSTRUMENTS .
30 IN THAT REGARD THE DECISION IN QUESTION SIMPLY STATES THAT APPARATUSES OF SCIENTIFIC VALUE EQUIVALENT TO THAT OF THE JEM-200 CX , CAPABLE OF BEING USED FOR THE SAME PURPOSES , ARE CURRENTLY BEING MANUFACTURED IN THE COMMUNITY , AND GIVES THE NAME AND ADDRESS OF THE FIRM ABLE TO SUPPLY THEM .
31 IN ITS WRITTEN OBSERVATIONS , HOWEVER , THE COMMISSION INDICATED THAT IT WAS PRECISELY ON THE BASIS OF THE CRITERIA MENTIONED ABOVE THAT IT EXAMINED THE EQUIVALENCE OF THE TWO APPARATUSES IN QUESTION IN COLLABORATION WITH THE NATIONAL EXPERTS WHO MET WITHIN THE FRAMEWORK OF THE COMMITTEE ON DUTY-FREE ARRANGEMENTS DURING ITS 77TH MEETING AT BRUSSELS ON 9 AND 10 JULY 1981 . IN PARTICULAR THE COMPARISON