FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS ( OFFICIAL JOURNAL 1975 , L 184 , P . 1 ) WHICH WAS ADOPTED PURSUANT TO THE ' ' FLORENCE AGREEMENT ' ' ( AGREEMENT OF THE IMPORTATION OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS , OPENED FOR SIGNATURE AT LAKE SUCCESS , NEW YORK , ON 22 NOVEMBER 1950 , UNITED NATIONS TREATY SERIES , VOL . 131 , P . 27 ).
2 IT APPEARS FROM THE ORDER FOR REFERENCE THAT ON 23 SEPTEMBER 1977 THE UNIVERSITY OF HAMBURG PRESENTED TO THE HAUPTZOLLAMT MUNCHEN-WEST FOR CUSTOMS CLEARANCE TWO PRECISION ROTORS AND A MULTIPLE CONTACT SWITCH UNIT ORIGINATING IN THE UNITED STATES OF AMERICA AND INTENDED FOR INCORPORATION IN AN ANALYTICAL ULTRACENTRIFUGE CONSTRUCTED FOR THE UNIVERSITY BY A FIRM IN HANNOVER . THE UNIVERSITY OF HAMBURG APPLIED FOR AND WAS GRANTED DUTY-FREE ADMISSION IN RESPECT OF THOSE MATERIALS UNDER REGULATION NO 1798/75 .
3 HOWEVER , AFTER RECONSIDERING THE MATTER , THE HAUPTZOLLAMT TOOK A DIFFERENT VIEW AND , BY DECISION OF 8 NOVEMBER 1979 , DEMANDED PAYMENT OF CUSTOMS DUTIES . THE HAUPTZOLLAMT CONSIDERED THAT THE ROTORS AND THE MULTIPLE CONTACT SWITCH UNIT , VIEWED IN THEMSELVES , COULD NOT BE REGARDED AS SCIENTIFIC IN STRUMENTS OR APPARATUS WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 . NOR , IN ITS VIEW , COULD THEY BE REGARDED AS COMPONENTS , SPARE PARTS OR ACCESSORIES ( HEREINAFTER REFERRED TO AS ' ' COMPONENTS ' ' REQUIRED FOR THE OPERATION OF SCIENTIFIC INSTRUMENTS AND APPARATUS WITHIN THE MEANING OF ARTICLE 3 ( 2 ) OF THAT REGULATION .
4 THE UNIVERSITY OF HAMBURG BROUGHT AN ACTION AGAINST THAT DECISION BEFORE THE FINANZGERICHT . IN SUPPORT OF ITS ACTION , THE UNIVERSITY OF HAMBURG CONTENDED THAT THE IMPORTED MATERIALS IN THEMSELVES WERE , IN THE LIGHT OF THEIR OBJECTIVE CHARACTERISTICS , OF A SCIENTIFIC CHARACTER . ACCORDINGLY , AS FAR AS THE EXEMPTION OF THOSE COMPONENTS WAS CONCERNED , THERE WAS NO REASON TO DRAW A DISTINCTION ACCORDING TO WHETHER THE PRINCIPAL APPARATUS WAS IMPORTED FREE OF DUTY OR , INSTEAD , WAS MANUFACTURED WITHIN THE TERRITORY OF THE COMMUNITY . THE WORDING OF ARTICLE 3 OF REGULATION NO 1798/75 DID NOT RULE OUT SUCH A SOLUTION .
5 THE HAUPTZOLLAMT DISPUTED THE SCIENTIFIC CHARACTER OF THE COMPONENTS IN QUESTION WHICH , IN THE LIGHT OF THEIR CONSTRUCTION , CONSTITUTED SPECIFIC COMPONENTS OF A CENTRIFUGE AND HAD NO AUTONOMOUS FUNCTION INDEPENDENTLY OF THAT PERFORMED BY THE CENTRIFUGE . NOR , IN THE HAUPTZOLLAMT ' S VIEW , COULD THOSE COMPONENTS BE IMPORTED FREE OF CUSTOMS DUTY UNDER ARTICLE 3 ( 2 ) OF REGULATION NO 1798/75 SINCE THAT PROVISION GRANTED EXEMPTION ONLY IN RESPECT OF COMPONENTS REQUIRED FOR THE OPERATION OF SCIENTIFIC INSTRUMENTS AND APPARATUS WHICH HAD THEMSELVES BEEN IMPORTED FREE OF DUTY . THEREFORE THAT PROVISION COULD NOT APPLY TO COMPONENTS WHICH WERE INTENDED TO BE INCORPORATED IN A UNIT OF