THERE IS NOTHING IN THE SCHEME OF THE REGULATION TO PREVENT SUCH A COMPONENT FROM ALSO BEING CLASSIFIED IN ITS OWN RIGHT AS A SCIENTIFIC INSTRUMENT OR APPARATUS WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 . IN THOSE CIRCUMSTANCES , HOWEVER , THE COMPONENT IN QUESTION IS ADMITTED FREE OF DUTY ONLY IF IT SATISFIES ALL THE REQUIREMENTS LAID DOWN BY THE REGULATION FOR THE DUTY-FREE ADMISSION OF SCIENTIFIC INSTRUMENTS AND APPARATUS . THE CLASSIFICATION OF SUCH A COMPONENT THEREFORE DEPENDS ON THE QUESTION WHETHER , APART FROM THE CONNECTION WHICH IT MAY HAVE WITH ANOTHER SCIENTIFIC UNIT OF EQUIPMENT , IT IS ALSO CAPABLE OF PERFORMING AN INDEPENDENT SCIENTIFIC FUNCTION AND WHETHER IT SATISFIES IN ADDITION ALL THE REQUIREMENTS OF ARTICLE 3 ( 1 ) OF THE REGULATION , PARTICULARLY INASMUCH AS IT MUST BE PARTICULARLY SUITABLE FOR PURE SCIENTIFIC RESEARCH , AS THE COURT EMPHASIZED IN ITS JUDGMENT OF 2 FEBRUARY 1978 IN CASE 72/77 UNIVERSITEITSKLINIEK UTRECHT ( 1978 ) ECR 189 .
19 THE ANSWER TO THE FIRST SET OF QUESTIONS MUST THEREFORE BE THAT PARAGRAPHS 1 AND 2 OF ARTICLE 3 OF REGULATION NO 1798/75 , CONSIDERED IN CONJUNCTION WITH ONE ANOTHER , MUST BE INTERPRETED AS MEANING THAT THE FACT THAT MATERIALS CAN BE REGARDED AS COMPONENTS , SPARE PARTS OR ACCESSORIES OF AN INSTALLATION OR A COMPLEX UNIT OF EQUIPMENT FOR SCIENTIFIC RESEARCH DOES NOT PREVENT THEM FROM BEING CLASSIFIED AS SCIENTIFIC INSTRUMENTS OR APPARATUS , IF IT IS ESTABLISHED THAT THEY ARE CAPABLE OF PERFORMING AN INDEPENDENT SCIENTIFIC FUNCTION AND IF ALL THE REQUIREMENTS OF ARTICLE 3 ( 1 ) OF THE REGULATION ARE SATISFIED .
20 IT IS FOR THE NATIONAL COURT TO MAKE THAT DETERMINATION IN THE LIGHT OF ALL THE RELEVANT FACTS OF THE CASE .
SECOND SET OF QUESTIONS ( CUSTOMS TREATMENT OF COMPONENTS INTENDED FOR SCIENTIFIC INSTALLATIONS CONSTRUCTED WITHIN THE COMMUNITY )
21 IF THE MATERIALS IN QUESTION CANNOT BE CLASSIFIED AS SCIENTIFIC INSTRUMENTS OR APPARATUS WITHIN THE MEANING OF THE REGULATION , THE FINANZGERICHT SEEKS GUIDANCE ON THE QUESTION WHETHER THE DUTY-FREE ADMISSION PROVIDED FOR COMPONENTS , SPARE PARTS AND ACCESSORIES MAY ALSO BE GRANTED WHERE SUCH MATERIALS ARE IMPORTED FOR INCORPORATION IN A SCIENTIFIC INSTALLATION CONSTRUCTED WITHIN THE COMMUNITY OR WHETHER SUCH DUTY-FREE ADMISSION IS RESTRICTED TO COMPONENTS INTENDED FOR SCIENTIFIC INSTRUMENTS OR APPARATUS WHICH HAVE THEMSELVES BEEN IMPORTED . THE ANSWER TO THAT QUESTION DEPENDS ON THE INTERPRETATION OF THE PHRASE ' SCIENTIFIC INSTRUMENTS AND APPARATUS WHICH QUALIFY FOR DUTY-FREE ADMISSION ' IN ARTICLE 3 ( 2 ) OF REGULATION NO 1798/75 .
22 IN THAT REGARD , THE ARGUMENTS PUT FORWARD BY THE COMMISSION WHICH ARE BASED ON THE NAIROBI PROTOCOL AND ON THE SUBSEQUENT AMENDMENTS TO THE RELEVANT LEGISLATION CANNOT BE ACCEPTED . THE CUSTOMS TREATMENT FOR THE MATERIALS IN QUESTION IS DETERMINED BY THE LEGISLATION IN FORCE AT THE TIME OF IMPORTATION . THAT LEGISLATION CANNOT BE ALTERED BY THE PROVISIONS OF SUBSEQUENT CONVENTIONS OR LEGISLATION