IN ORDER TO TAKE INTO ACCOUNT THE PARTICULAR FEATURES OF SPECIFIC WORKING OR PROCESSING OPERATIONS . THE CHOICE OF SUCH A METHOD IS NOT IN ITSELF INCOMPATIBLE WITH ARTICLE 5 OF REGULATION NO 802/68 .
18 IN THIS CASE , IT IS COMMON GROUND THAT REGULATION NO 749/78 PREVENTS THE OPERATIONS IN ISSUE , WHEN CARRIED OUT ON UNBLEACHED YARN , FROM CONFERRING ON IT THE STATUS OF AN ORIGINATING PRODUCT . ON THE OTHER HAND LIST B , WHICH SETS OUT THE WORKING OR PROCESSING OPERATIONS WHICH CONFER ON THE PRODUCT UNDERGOING THEM THE STATUS OF ORIGINATING PRODUCTS WITHOUT A CHANGE IN THE TARIFF HEADING , INCLUDES ' ' PRINTING OR DYEING ACCOMPANIED BY FINISHING OPERATIONS ( BLEACHING , DRESSING , . . . IMPREGNATING , SANFORIZING , MERCERIZING ) OF UNBLEACHED FABRICS INCLUDING KNITTED AND CROCHETED FABRICS ' ' . SIMILARLY REGULATION ( EEC ) NO 1039/71 OF THE COMMISSION OF 24 MAY 1971 ON DETERMINING THE ORIGIN OF CERTAIN WOVEN TEXTILE PRODUCTS ( OFFICIAL JOURNAL , ENGLISH SPECIAL EDITION 1971 ( I ), P . 274 ) WHOSE PROVISIONS HAVE BEEN REPLACED BY THOSE OF REGULATION NO 749/78 , HAD ALREADY PROVIDED THAT ' ' DYEING , IF IT IS ACCOMPANIED BY ANY FINISHING OPERATION WHICH HAS THE EFFECT OF RENDERING THE DYED PRODUCTS DIRECTLY USABLE ' ' WOULD BE AN OPERATION CONFERRING THE STATUS OF ORIGINATING PRODUCTS ON FABRICS INCLUDING KNITTED AND CROCHETED FABRICS .
19 THAT APPRAISAL RELATING TO DYEING ACCOMPANIED BY OTHER CLOTH AND FABRIC FINISHING OPERATIONS IS IN STARK CONTRAST WITH THE RIGOROUSNESS OF THE CRITERIA FOR DETERMINING THE ORIGIN FOR COTTON YARN . IN FACT , NOT ONLY DOES COTTON YARN NOT APPEAR IN LIST B , BUT IT IS MENTIONED IN LIST A IN SUCH A WAY THAT , TO ENABLE IT TO BE REGARDED AS ORIGINATING IN A COUNTRY , IT MUST EVEN HAVE BEEN MADE THERE FROM COTTON OR COTTON WASTE WHICH HAS NOT BEEN CARDED OR COMBED .
20 THE COMMISSION HAS PROVIDED NO EXPLANATION RELATING TO THE NATURE OF THE PRODUCTS AND THE PROCESSES IN QUESTION WHICH MIGHT JUSTIFY SUCH A DIFFERENCE IN TREATMENT BETWEEN THE PROCESS OF DYEING AND OTHER FINISHING OPERATIONS CARRIED OUT ON CLOTH AND FABRICS ON THE ONE HAND AND ON COTTON YARN ON THE OTHER .
21 IN THESE CIRCUMSTANCES , IT APPEARS CONTRADICTORY AND DISCRIMINATORY FOR REGULATION NO 749/78 TO PROVIDE SUBSTANTIALLY MORE SEVERE CRITERIA FOR THE DETERMINATION OF THE ORIGIN OF COTTON YARN THAN FOR THE DETERMINATION OF THE ORIGIN OF CLOTHS AND FABRICS . ALTHOUGHT THE COMMISSION POSSESSES A DISCRETIONARY POWER FOR THE APPLICATION OF THE GENERAL CRITERIA CONTAINED IN ARTICLE 5 OF REGULATION NO 802/68 TO SPECIFIC WORKING OR PROCESSING OPERATIONS IT CANNOT HOWEVER , IN THE ABSENCE OF OBJECTIVE JUSTIFICATION , ADOPT ENTIRELY DIFFERENT SOLUTIONS FOR SIMILAR WORKING OR PROCESSING OPERATIONS .
22 IT IS THEREFORE NECESSARY TO DECLARE THAT COMMISSION REGULATION ( EEC ) NO 749/78 OF 10 APRIL 1978 ON THE DETERMINATION OF THE ORIGIN