TO THAT OF THE IMPORTS IN QUESTION AND CANNOT , THEREFORE , BE APPLICABLE TO THOSE IMPORTS AS IT WOULD THUS HAVE RETROACTIVE EFFECT .
4IN ORDER TO RESOLVE THAT DISPUTE THE FINANZGERICHT MUNSTER RAISED THE FOLLOWING QUESTIONS :
' ' 1 . IS COMMISSION REGULATION ( EEC ) NO 1669/77 OF 25 JULY 1977 ON THE CLASSIFICATION OF GOODS UNDER COMMON CUSTOMS TARIFF SUBHEADING 02.02 B I ( OFFICIAL JOURNAL L 186 , P . 23 ) INVALID BECAUSE IT DOES NOT SPECIFY THE CONTENT OF TARIFF SUBHEADINGS 02.02 B I AND 02.02 C BUT AMENDS THEM AND THEREFORE GOES BEYOND THE POWERS CONFERRED BY REGULATION ( EEC ) NO 97/69 OF THE COUNCIL OF 16 JANUARY 1969 ON MEASURES TO BE TAKEN FOR UNIFORM APPLICATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1969 ( I ), P . 12)?
2 . IF QUESTION 1 IS ANSWERED IN THE NEGATIVE :
DOES REGULATION ( EEC ) NO 1669/77 HAVE RETROACTIVE EFFECT IN THE SENSE THAT COURTS AND AUTHORITIES IN THE MEMBER STATES ARE TO APPLY IT TO IMPORTS CARRIED OUT BEFORE ITS ENTRY INTO FORCE?
3 . IF QUESTION 1 IS ANSWERED IN THE AFFIRMATIVE OR IF QUESTION 2 IS ANSWERED IN THE NEGATIVE :
ACCORDING TO WHAT CRITERIA WAS THE DISTINCTION TO BE DRAWN BETWEEN TARIFF SUBHEADING 02.02 B I - ' ' POULTRY CUTS ( EXCLUDING OFFALS ) BONED OR BONELESS ' ' - AND SUBHEADING 02.02 C - ' ' OFFALS ' ' - BEFORE THE ENTRY INTO FORCE OF REGULATION ( EEC ) NO 1669/77? WERE THE SHAPE , SIZE , WEIGHT AND QUALITY OF THE GOODS , THE WAY IN WHICH THEY WERE PRODUCED , THE USE TO WHICH THEY WERE TO BE PUT AND/OR THEIR COMMERCIAL VALUE THE DECISIVE FACTORS?
IN THIS PARTICULAR CASE :
IN THE PERIOD FROM 2 MARCH TO 13 APRIL 1977 DID PIECES OF TURKEY MEAT WITHOUT BONES , OF IRREGULAR SHAPE , INDIVIDUALLY WEIGHING APPROXIMATELY 20 GRAMS , WITH CERTAIN PIECES HOWEVER WEIGHING UP TO 60 GRAMS , 10 TO 15% OF WHICH CONSIST OF FAT , SKIN AND FIBROUS TISSUE AND THE REMAINDER OF WHICH IS MUSCLE WITH A SMALL PROPORTION OF VEINS AND GLANDS , OBTAINED BY SCRAPING POULTRY BONES FROM WHICH THE PRIME CUTS HAVE BEEN REMOVED AND WHICH ARE ONLY SUITABLE FOR THE PRODUCTION OF SAUSAGE AND PIES WITH THE ADDITION OF OTHER TYPES OF MEAT AND THE MARKET PRICE OF WHICH IN THE FIRST HALF OF 1977 WAS DM 4.40 TO 4.80 PER KILOGRAM FALL WITHIN TARIFF SUBHEADING 02.02 B I OF 02.02 C OF THE COMMON CUSTOMS TARIFF?
4 . WHAT ANSWER IS TO BE GIVEN TO QUESTIONS 1 TO 3 WITH REGARD TO THE TARIFF CLASSIFICATION FOR THE PURPOSES OF THE IMPOSITION OF LEVIES AND MONETARY COMPENSATION?
' '
FIRST QUESTION
5AS REGARDS THE FIRST QUESTION , ARTICLE 3 OF REGULATION NO 97/69 OF THE COUNCIL , PURSUANT TO WHICH REGULATION NO 1669/77