PERIOD EXPIRED BEFORE THE REGULATION ENTERED INTO FORCE .
22 IN THAT REGARD IT MUST BE NOTED THAT WHEREAS , AS THE COMMISSION HAS OBSERVED , THE PROCEDURAL RULES REFERRED TO IN ARTICLE 2 ( 3 ) AND ( 4 ) OF REGULATION NO 1136/79 ARE VERY CLOSELY CONNECTED WITH THE SUBSTANTIVE RULES GOVERNING THE SYSTEM OF THE SUSPENSION OF THE LEVY ON FROZEN BEEF INTENDED FOR THE MANUFACTURE OF PRESERVES , THE SCOPE OF THOSE PROCEDURAL RULES MUST BE ASSESSED IN THE LIGHT OF THE OBJECTIVES PURSUED BY THAT SYSTEM .
23 THE SPECIAL IMPORT ARRANGEMENTS FOR FROZEN MEAT INTENDED FOR THE MANUFACTURE OF PRESERVES WERE LAID DOWN , AS IS STATED IN THE SEVENTH RECITAL IN THE PREAMBLE TO REGULATION NO 805/68 , ' IN ORDER TO GUARANTEE ADEQUATE SUPPLIES FOR THE PROCESSING INDUSTRIES IN THE COMMUNITY , WHILE MAINTAINING A PREFERENCE FOR COMMUNITY-PRODUCED MEAT ' .
24 IN THAT CONTEXT , REGULATION NO 1136/79 , AS ITS TITLE CONFIRMS , SERVES SOLELY TO LAY DOWN DETAILED RULES FOR THE APPLICATION OF THE SPECIAL SYSTEM OF SUSPENSION OF THE IMPORT LEVY , PROVIDED FOR BY REGULATION NO 805/68 .
25 FOR THOSE PURPOSES , THE COMMISSION CLASSIFIED PRESERVES MANUFACTURED FROM MEAT IMPORTED FREE OF LEVY , OTHER THAN HOMOGENIZED PRESERVES , INTO FOUR CATEGORIES ACCORDING TO MEAT CONTENT AND FIXED COEFFICIENTS WHICH , ACCORDING TO THE COMMISSION ' S INTENTIONS , AS EVINCED IN THE FIFTH RECITAL IN THE PREAMBLE TO REGULATION NO 1136/79 , SHOULD HAVE TAKEN INTO ACCOUNT THE QUANTITY OF FROZEN MEAT NECESSARY FOR THE MANUFACTURE OF THE PRODUCTS IN EACH CATEGORY .
26 HOWEVER , AS IS APPARENT FROM THE SECOND RECITAL IN THE PREAMBLE TO REGULATION NO 3584/81 AND FROM CERTAIN STATEMENTS MADE BY THE PARTIES AT THE HEARING , THE COEFFICIENT OF 0.30 SELECTED FOR PRESERVES WITH A MEAT CONTENT VARYING BETWEEN 20% AND 40% PROVED TO BE INADEQUATE , INASMUCH AS IT DID NOT REFLECT THE QUANTITY OF MEAT ACTUALLY REQUIRED FOR THE MANUFACTURE OF THE PRODUCTS IN QUESTION .
27 IN THE KNOWLEDGE THAT THE ABOVE SITUATION CREATED DIFFICULTIES FOR A NUMBER OF PROCESSING UNDERTAKINGS , THE COMMISSION INITIALLY PROPOSED TO RAISE THE COEFFICIENT TO 0.60 AND FINALLY ADOPTED IN REGULATION NO 3584/81 A SOLUTION CLOSE TO THAT APPLIED IN THE CASE OF HOMOGENIZED PRESERVES SINCE THE ADOPTION OF REGULATION NO 1136/79 . IT WAS THEREFORE ACKNOWLEDGED THAT THE IMPORTERS CONCERNED COULD FURNISH PROOF THAT THE QUANTITY OF MEAT NECESSARY FOR THE MANUFACTURE OF ONE OF THE PRODUCTS IN QUESTION DIFFERED SUBSTANTIALLY FROM THE QUANTITY RESULTING FROM THE APPLICATION OF THE COEFFICIENT OF 0.30 .
28 IN THOSE CIRCUMSTANCES , THE CONCLUSION MUST BE DRAWN THAT IT WOULD BE CONTRARY TO THE PURPOSE PURSUED BY THE COMMUNITY LEGISLATURE IN SUSPENDING THE LEVY FOR FROZEN MEAT INTENDED FOR THE MANUFACTURE OF PRESERVES NOT TO PERMIT THE RULE CONTAINED IN REGULATION NO 3584/81 ALSO TO BE APPLIED TO OPERATIONS CARRIED OUT BEFORE THE ENTRY INTO FORCE OF THAT REGULATION WHERE THE UNDERTAKINGS