( 3 ) OF THE BASIC REGULATION , NO 3380/74 , IT IS FOR THE COUNCIL TO ADOPT THE GENERAL RULES FOR THE IMPLEMENTATION OF THAT ARTICLE , WHILST THE ADOPTION OF THE DETAILED RULES FOR ITS IMPLEMENTATION IS A MATTER FOR THE COMMISSION . THAT PROVISION MUST BE UNDERSTOOD AS MEANING THAT , IN THE EXERCISE OF ITS POWERS , THE COMMISSION IS AUTHORIZED TO ADOPT ALL THE MEASURES WHICH ARE NECESSARY OR APPROPRIATE FOR THE IMPLEMENTATION OF THE BASIC LEGISLATION , PROVIDED THAT THEY ARE NOT CONTRARY TO SUCH LEGISLATION OR TO THE IMPLEMENTING LEGISLATION ADOPTED BY THE COUNCIL .
14 IN THE PRESENT CASE THE COMMISSION HAS ADHERED TO THAT DIVISION OF POWERS . THE THIRD SUBPARAGRAPH OF ARTICLE 8 ( 1 ) OF REGULATION NO 3330/74 OF THE COUNCIL MERELY LISTS THE PERSONS LIABLE TO THE LEVY , NAMELY SUGAR MANUFACTURERS , IMPORTERS AND REFINERS AND , IN ADDITION , IT ESTABLISHES THE BASIC UNIT FOR CALCULATING THE AMOUNT OF THE LEVY , NAMELY THE WEIGHT OF THE PRODUCTS IN QUESTION . AS REGARDS THE IMPLEMENTING REGULATION ADOPTED BY THE COUNCIL , NO 1358/77 , ITS PURPOSE IS TO MAKE IT CLEAR THAT THE LEVY MAY NOT BE COLLECTED FROM SUGAR MANUFACTURERS UNTIL AFTER THE SUGAR OR SYRUPS PRODUCED HAVE BEEN MARKETED . NONE OF THOSE REGULATIONS CONTAINS A PRECISE DEFINITION OF THE CONCEPT OF DISPOSAL AS THE OPERATIVE FACTOR WHICH GIVES RISE TO THE OBLIGATION TO PAY THE LEVY .
15 IN THOSE CIRCUMSTANCES THE COMMISSION WAS JUSTIFIED IN DEFINING THE SAID CONCEPT IN THE CONTESTED PROVISION OF ITS LEGISLATION CONTAINING DETAILED RULES FOR THE IMPLEMENTATION OF THE SYSTEM FOR OFFSETTING STORAGE COSTS . HAVING REGARD TO THE AIM OF THAT SYSTEM , WHICH IS TO ENSURE THAT THE LEVY IS COLLECTED IN RESPECT OF ALL THE PRODUCTS COVERED BY THE BASIC LEGISLATION , THE COMMISSION CANNOT BE REPROACHED FOR INCLUDING IN THE CONCEPT OF ACTUAL DISPOSAL OF THE PRODUCTS IN QUESTION CERTAIN OPERATIONS WHICH PRODUCE AN EQUIVALENT EFFECT IN RELATION TO THE SYSTEM FOR OFFSETTING STORAGE COSTS , IN THIS CASE THE PROCESSING OF THE SUGAR OR SYRUPS INTO PRODUCTS WHICH DO NOT FALL WITHIN HEADING NO 17.01 OF THE COMMON CUSTOMS TARIFF AND ARE NOT SUBJECT TO THE LEVY .
16 THE ANSWER TO THE FIRST QUESTION MUST THEREFORE BE THAT CONSIDERATION OF THE QUESTION RAISED HAS DISCLOSED NO FACTOR OF SUCH A KIND AS TO AFFECT THE VALIDITY OF THE SECOND SUBPARAGRAPH OF ARTICLE 12 ( 1 ) OF COMMISSION REGULATION NO 1998/78 OF 18 AUGUST 1978 IN SO FAR AS IT PROVIDES , UNDER ( D ), THAT DISPOSAL IS TO MEAN THE PROCESSING BY THE MANUFACTURER OF SUGAR INTO PRODUCTS OTHER THAN THOSE FALLING WITHIN HEADING NO 17.01 OF THE COMMON CUSTOMS TARIFF .
SECOND QUESTION
17 THE SECOND QUESTION SEEKS IN SUBSTANCE TO ASCERTAIN WHETHER THE PHRASE ' ' SYRUPS PRODUCED PRIOR TO THE CRYSTALLIZING STAGE AND MARKETED IN THEIR NATURAL STATE ' ' , WITHIN THE MEANING OF