THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN PROCEEDINGS 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 REPLY TO THE QUESTION REFERRED TO IT BY THE FINANZGERICHT RHEINLAND-PFALZ BY AN ORDER OF 10 OCTOBER 1984 , HEREBY RULES :
COLLECTORS ' PIECES WITHIN THE MEANING OF HEADING NO 99.05 OF THE COMMON CUSTOMS TARIFF ARE ARTICLES WHICH POSSESS THE REQUISITE CHARACTERISTICS FOR INCLUSION IN A COLLECTION , THAT IS TO SAY , ARTICLES WHICH ARE RELATIVELY RARE , ARE NOT NORMALLY USED FOR THEIR ORIGINAL PURPOSE , ARE THE SUBJECT OF SPECIAL TRANSACTIONS OUTSIDE THE NORMAL TRADE IN SIMILAR UTILITY ARTICLES AND ARE OF HIGH VALUE .
COLLECTORS ' PIECES WHICH EVIDENCE A SIGNIFICANT STEP IN THE EVOLUTION OF HUMAN ACHIEVEMENTS OR ILLUSTRATE A PERIOD OF THAT EVOLUTION ARE TO BE REGARDED AS BEING OF HISTORICAL INTEREST FOR THE PURPOSE OF HEADING NO 99.05 OF THE COMMON CUSTOMS TARIFF .