OR APPARATUS OR AN ACCESSORY . IT NOW SAYS THAT AN ARTICLE MAY BE EITHER , DEPENDING ON EACH INDIVIDUAL CASE , ACCORDING TO WHETHER IT PERFORMS AN ' INDEPENDENT SCIENTIFIC FUNCTION ' OR A PURELY MECHANICAL FUNCTION WHICH IS MERELY TO IMPROVE OR FACILITATE THE OPERATION OR EFFICIENCY OF THE MAIN INSTRUMENT OR APPARATUS .
17 THE COMMISSION HAS DEPARTED FROM ITS ORIGINAL PROPOSAL REGARDING THE ANSWER TO QUESTION 4 AND NOW SUGGESTS THAT THE ANSWER SHOULD BE THAT SCIENTIFIC INSTRUMENTS OR APPARATUS COMPRISE TECHNICAL DEVICES WHICH SATISFY ALL THE REQUIREMENTS OF ARTICLE 3 ( 1 ) AND ( 3 ) OF REGULATION NO 1798/75 AND IN PARTICULAR PERFORM AN INDEPENDENT SCIENTIFIC FUNCTION .
18 THE COURT WOULD OBSERVE FIRST THAT QUESTION 3 MUST BE TAKEN BEFORE THE OTHERS BECAUSE THE ANSWER TO IT MUST LOGICALLY PRECEDE THE ANSWERS TO THE OTHER QUESTIONS SINCE , IF THE SECOND BRANCH OF QUESTION 3 IS ANSWERED IN THE NEGATIVE , QUESTIONS 1 , 2 AND 4 WILL NO LONGER CALL FOR A REPLY .
QUESTION 3
19 IN ORDER TO ANSWER QUESTION 3 IT IS NECESSARY TO RECALL THAT IN ITS JUDGMENT OF 15 NOVEMBER 1984 IN CASE 236/83 , CITED ABOVE , THE COURT RULED THAT THE PHRASE ' SCIENTIFIC INSTRUMENTS AND APPARATUS WHICH QUALIFY FOR DUTY-FREE ADMISSION ' IN ARTICLE 3 ( 2 ) OF REGULATION NO 1798/75 ' MUST BE INTERPRETED AS MEANING THAT COMPONENTS , SPARE PARTS AND ACCESSORIES MAY BE IMPORTED FREE OF DUTY PROVIDED THAT THEY ARE INTENDED FOR SCIENTIFIC INSTRUMENTS OR APPARATUS WHICH ARE , OR HAVE BEEN , ADMITTED FREE OF DUTY ' . THE COURT ADDED THAT : ' DUTY-FREE ADMISSION MAY NOT , HOWEVER , BE GRANTED WHERE THE COMPONENTS ARE INTENDED TO BE INCORPORATED IN A SCIENTIFIC INSTALLATION CONSTRUCTED IN THE COMMUNITY ' .
20 THE COURT BASED THAT INTERPRETATION IN THE FIRST PLACE ON THE FACT THAT BY VIRTUE OF ARTICLE 2 OF REGULATION NO 1798/75 DUTY-FREE ADMISSION MAY BE GRANTED ONLY TO EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS INTENDED FOR CERTAIN RESEARCH OR TEACHING ESTABLISHMENTS . IT TOOK THEVIEW THAT THE APPLICATION OF THAT PROVISION RAISED DIFFICULTIES WHERE THE IMPORTED COMPONENTS WERE INTENDED NOT DIRECTLY FOR THE SCIENTIFIC OR EDUCATIONAL INSTITUTION CONCERNED BUT FOR THE MANUFACTURE OF SCIENTIFIC EQUIPMENT WHICH WAS TO BE DELIVERED SUBSEQUENTLY TO THE INSTITUTION CONCERNED .
21 THE COURT STATED IN THE SECOND PLACE THAT A SCIENTIFIC INSTALLATION CONSTRUCTED IN THE COMMUNITY FELL OUTSIDE THE SCOPE OF CUSTOMS LAW AND COULD NOT THEREFORE LEGALLY BE CLASSIFIED AS A SCIENTIFIC INSTRUMENT OR APPARATUS WITHIN THE MEANING OF REGULATION NO 1798/75 , PARTICULARLY SINCE DUTY-FREE ADMISSION COULD BE GRANTED ONLY IF IT WAS ESTABLISHED THAT INSTRUMENTS OR APPARATUS OF EQUIVALENT VALUE WERE NOT BEING MANUFACTURED IN THE COMMUNITY . IT ADDED THAT A PRINCIPAL INSTALLATION CONSTRUCTED IN THE COMMUNITY COULD NOT BE CLASSIFIED AS A SCIENTIFIC INSTRUMENT OR APPARATUS QUALIFYING FOR DUTY-FREE ADMISSION EXCLUSIVELY BY VIRTUE OF ITS CONNECTION WITH IMPORTED COMPONENTS OR ACCESSORIES .
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