NATIONS TREATY SERIES VOLUME 131 , 1952 , NO 1734 , PP . 26 ET SEQ .).
2 THE QUESTION AROSE IN THE COURSE OF AN ACTION BROUGHT BEFORE THE NATIONAL COURT BY THE GESAMTHOCHSCHULE ( POLYTECHNIC/UNIVERSITY ) ESSEN FOR THE ANNULMENT OF THE DECISION OF THE HAUPTZOLLAMT ( PRINCIPAL CUSTOMS OFFICE ) DUSSELDORF REFUSING EXEMPTION FROM CUSTOMS DUTIES ON THE IMPORTATION OF PLASTIC BLOCKS KNOWN AS ' ' PHANTOM MATERIAL A-150 ' ' , ORIGINATING IN THE UNITED STATES OF AMERICA AND INTENDED BY THE GESAMTHOCHSCHULE TO SIMULATE HUMAN MUSCLE TISSUE TO ENABLE THE EFFECT OF RADIATION ON THE HUMAN ORGANISM TO BE MEASURED , ON THE GROUND THAT THE MATERIAL WAS NOT A SCIENTIFIC INSTRUMENT OR APPARATUS WITHIN THE MEANING OF REGULATION NO 1798/75 .
3 THE PLAINTIFF IN THE MAIN ACTION CLAIMED BEFORE THE NATIONAL COURT THAT THE MATERIAL IN QUESTION OUGHT TO BE REGARDED AS A ' ' SCIENTIFIC INSTRUMENT OR APPARATUS ' ' WITHIN THE MEANING OF THE ABOVE-MENTIONED REGULATION , SINCE IT CONSTITUTED NOT THE OBJECT BUT THE INSTRUMENT OF RESEARCH , BEING USED FOR THE NEUTRON DOSIMETERS EMPLOYED IN BIOLOGY AND MEDICINE , AND ALSO BECAUSE IT WAS ONLY BY USING THE MATERIAL THAT IT WAS POSSIBLE TO ASSESS AND COMPARE , AT THE INTERNATIONAL LEVEL , THE RESULTS OBTAINED FROM RESEARCH .
4 ON THE REJECTION OF THAT ARGUMENT BY THE HAUPTZOLLAMT , THE FINANZGERICHT DUSSELDORF REFERRED TO THE COURT FOR A PRELIMINARY RULING THE FOLLOWING QUESTION :
' ' IN REGULATION ( EEC ) NO 1798/75 OF THE COUNCIL OF 10 JULY 1975 , IS THE TERM ' SCIENTIFIC INSTRUMENT ' TO BE INTERPRETED BROADLY SO AS TO INCLUDE SCIENTIFIC AIDS AND WORKING MATERIALS SUCH AS PHANTOM MATERIAL A-150 , A SUBSTANCE MADE UP OF PLASTIC BLOCKS AND INTENDED FOR RADIOLOGICAL RESEARCH?
' '
5 IT APPEARS FROM THE PAPERS BEFORE THE COURT THAT THE MATERIAL IN QUESTION HAS A SPECIAL COMPOSITION RESULTING FROM DISCOVERIES OF SCIENTIFIC RESEARCH AND IS MANUFACTURED BY ONLY ONE UNDERTAKING WHICH IS SITUATED OUTSIDE THE COMMUNITY . ON BEING EXPOSED TO RADIATION IT PRODUCES , OWING TO ITS COMPOSITION , REACTIONS SIMILAR TO THOSE OF HUMAN TISSUE . FOR THAT REASON IT IS USED IN SCIENTIFIC RESEARCH PROJECTS UNDERTAKEN IN THE INTERESTS OF HUMAN HEALTH AS A MEANS OF MEASURING THE EFFECT OF NEUTRON RAYS ON HUMAN TISSUE .
6 THE USE OF THE MATERIAL IN QUESTION ALSO SERVES TO FACILITATE THE ASSESSMENT AND COMPARISON , AT THE INTERNATIONAL LEVEL , OF THE RESULTS OF SCIENTIFIC RESEARCH PROJECTS IN THE FIELD OF NEUTRON DOSIMETRY .
7 CONSEQUENTLY , THE QUESTION REFERRED TO THE COURT ASKS WHETHER THE TERM ' ' SCIENTIFIC INSTRUMENT ' ' IN ARTICLE 3 OF REGULATION NO 1798/75 MUST BE INTERPRETED AS INCLUDING A MATERIAL SUCH AS THE ONE KNOWN AS PHANTOM MATERIAL A-150 , MADE UP OF PLASTIC BLOCKS AND INTENDED FOR RADIOLOGICAL RESEARCH , INASMUCH AS THAT MATERIAL FULFILS AN ESSENTIAL FUNCTION AS AN INDISPENSABLE MEANS OF OBTAINING CERTAIN RESULTS FROM