THE SLAUGHTERED ANIMALS WERE PREVIOUSLY FATTENED FOR A CERTAIN PERIOD IN THAT COUNTRY . THIS STATEMENT OF THE REASONS FOR REGULATION NO 964/71 SHOWS THAT THE COMMISSION DID NOT WISH TO ADOPT A POSITION ON THE MATTER OF WHAT SUBSEQUENT PROCESSING OPERATIONS MAY BE CAPABLE OF CONFERRING A NEW ORIGIN ON THE MEAT . THIS IS CONFIRMED BY THE WORDING OF ARTICLES 1 AND 2 OF REGULATION NO 964/71 , WHICH MAKE NO REFERENCE TO THE PROCESSING OF THE MEAT AFTER SLAUGHTER .
9 THE REPLY TO THE FIRST QUESTION PUT TO THE COURT BY THE FINANZGERICHT DUSSELDORF SHOULD THEREFORE BE THAT REGULATION ( EEC ) NO 964/71 OF THE COMMISSION OF 10 MAY 1971 DOES NOT HAVE THE EFFECT OF PREVENTING PROCESSING OPERATIONS CARRIED OUT ON MEAT AFTER SLAUGHTER FROM CONFERRING ON THAT MEAT THE ORIGIN OF THE COUNTRY WHERE THOSE OPERATIONS TOOK PLACE .
10 SINCE THE QUESTION WHETHER THE PROCESSING OF MEAT BY BONING , TRIMMING , DRAWING THE SINEWS , CUTTING INTO PIECES AND VACUUM-PACKING CAN CONFER UPON IT A NEW ORIGIN MUST BE DETERMINED ON THE BASIS OF ARTICLE 5 OF REGULATION NO 802/68 ALONE , THE QUESTION CONCERNING THE VALIDITY OF REGULATION NO 964/71 , WHICH WAS RAISED IN THIS CONNECTION BY THE FINANZGERICHT DUSSELDORF , IS DEVOID OF PURPOSE .
THE SECOND QUESTION
11 WITH REFERENCE TO THE SECOND QUESTION , WHICH RELATES TO THE INTERPRETATION OF ARTICLE 5 OF REGULATION NO 802/68 WITH REGARD TO THE PROCESSING OPERATIONS AT ISSUE , ZENTRAG CONSIDERS THAT THOSE OPERATIONS SATISFY THE REQUIREMENTS LAID DOWN BY THAT PROVISION . THE RESULT OF THE OPERATIONS IS THAT THE MEAT BECOMES A PRODUCT WHICH CAN BE SOLD DIRECTLY TO THE CONSUMER . VACUUM-PACKING EXTENDS THE TIME FOR WHICH THE MEAT WILL KEEP AND IMPROVES THE MATURING PROCESS . IN ADDITION , THE MARKET VALUE OF THE MEAT IS GREATLY INCREASED AS A RESULT OF THE OPERATIONS , BY MORE THAN 200% IN THE CASE OF CERTAIN PRIME CUTS OF MEAT , BY 17.6% IN RELATION TO ALL THE CUTS TAKEN FROM A SINGLE BEEF QUARTER , OR AS MUCH AS 22% , ACCORDING TO THE DATA SUPPLIED BY ZENTRAG IN THE COURSE OF THE ORAL PROCEDURE , IN RELATION TO THE VALUE PER KILOGRAMME OF THAT BEEF QUARTER .
12 ACCORDING TO THE CUSTOMS AUTHORITY AND THE COMMISSION , THE PROCESS IN QUESTION CANNOT BE DESCRIBED AS THE MANUFACTURE OF A NEW PRODUCT OR AS AN IMPORTANT STAGE OF MANUFACTURE WITHIN THE MEANING OF ARTICLE 5 OF REGULATION NO 802/68 , BECAUSE IT ONLY AFFECTS THE PRESENTATION OF THE PRODUCT AND DOES NOT ALTER ITS ESSENTIAL CHARACTERISTICS . THE ADDED-VALUE WHICH THE PROCESS GIVES TO THE MEAT IS 10% AT MOST .
13 IN THIS CONNECTION , IT SHOULD BE BORNE IN MIND THAT , AS THE COURT STATED IN ITS JUDGMENT OF 26 JANUARY 1977 IN CASE 49/76 GESELLSCHAFT FUR UBERSEEHANDEL ( 1977 ) ECR 41 , THE LAST PROCESS OR OPERATION REFERRED TO IN ARTICLE 5