OPEN TO DOUBT AND HOLDS ITSELF BOUND , UNDER THE FIRST AND THIRD PARAGRAPHS OF ARTICLE 177 OF THE EEC TREATY , TO REFER THE QUESTIONS RAISED BY REGULATION NO 2282/79 TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING . IF , IN SPITE OF ITS SCOPE BEING LIMITED TO GOODS OF SPECIFIC DIMENSIONS , THAT REGULATION IS APPLICABLE TO GOODS OF DIFFERENT DIMENSIONS , THE BUNDESFINANZHOF EXPRESSES DOUBT AS TO WHETHER , IN ADOPTING THE REGULATION , THE COMMISSION DID NOT OVERSTEP THE BOUNDS OF THE AUTHORIZATION CONFERRED UPON IT BY REGULATION NO 97/69 .
9 IN ORDER TO RESOLVE THOSE DOUBTS , THE BUNDESFINANZHOF REFERRED THE FOLLOWING TWO QUESTIONS TO THE COURT OF JUSTICE FOR A PRELIMINARY RULING :
' ' 1 . IS TARIFF HEADING NO 30.04 OF THE COMMON CUSTOMS TARIFF TO BE INTERPRETED AS MEANING THAT THE PHRASE ' PUT UP IN RETAIL PACKINGS FOR MEDICAL OR SURGICAL PURPOSES ' REQUIRES CONFORMITY WITH SPECIFIC MAXIMUM DIMENSIONS?
2.IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE , WHAT ARE THOSE MAXIMUM DIMENSIONS?
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INTERPRETATION OF TARIFF HEADING NO 30.04
10 HEADING NO 30.04 OF THE COMMON CUSTOMS TARIFF READS AS FOLLOWS :
' ' WADDING , GAUZE , BANDAGES AND SIMILAR ARTICLES ( FOR EXAMPLE , DRESSINGS , ADHESIVE PLASTERS , POULTICES ), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN RETAIL PACKINGS FOR MEDICAL OR SURGICAL PURPOSES . . . ' '
11 THAT HEADING WAS THE SUBJECT-MATTER OF THE FOLLOWING EXPLANATORY NOTE DRAWN UP BY THE CUSTOMS COOPERATION COUNCIL :
' ' WADDING AND GAUZE FOR DRESSINGS ( USUALLY OF ABSORBENT COTTON ) AND BANDAGES , ETC ., NOT IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES , ARE ALSO CLASSIFIED IN THIS HEADING , PROVIDED THEY ARE EXCLUSIVELY INTENDED ( E.G ., BECAUSE OF THE LABELS AFFIXED OR SPECIAL FOLDING ) FOR SALE DIRECTLY WITHOUT RE-PACKING , TO USERS ( PRIVATE PERSONS , HOSPITALS , ETC .) FOR USE FOR MEDICAL OR SURGICAL PURPOSES . ' '
12 IT IS NOT DISPUTED THAT , HAVING REGARD TO THEIR LABELLING , FOLDING AND PACKAGING , THE GOODS IN QUESTION ARE IN FACT PACKED FOR MEDICAL OR SURGICAL PURPOSES .
13 THE COMMISSION CONTENDED , DURING THE PROCEEDINGS BEFORE THE COURT , THAT THE GOODS IN QUESTION COULD STILL BE USED FOR OTHER PURPOSES , FOR EXAMPLE FOR WRAPPING CERTAIN TYPES OF CHEESE , AS FILTER CLOTHS FOR MILK , AS AN ANCILLARY MATERIAL FOR THERMAL INSULATION OR BOOK-BINDING AND FOR THE MANUFACTURE OF SANITARY TOWELS . IT APPEARS , HOWEVER , THAT GOODS SUCH AS THOSE AT ISSUE CANNOT BE USED FOR THE ABOVE PURPOSES IN VIEW OF THEIR SPECIFIC PACKAGING AS DESCRIBED BY THE BUNDESFINANZHOF . THAT PART OF THE COMMISSION ' S OBSERVATIONS MUST THEREFORE BE DISREGARDED SINCE IT IS NOT RELEVANT TO THE QUESTIONS RAISED .
14 SINCE IT IS THUS ESTABLISHED THAT THE PRODUCT IN QUESTION CAN BE USED ONLY FOR MEDICAL OR SURGICAL PURPOSES , THE