FICTION AND CONTRARY TO THE SYSTEM ESTABLISHED BY THAT REGULATION .
26 FOR ALL THOSE REASONS , IT WOULD APPEAR THAT CERTAIN CONSIDERATIONS RELATING TO THE SCOPE AND THE SCHEME OF REGULATION NO 1798/75 PRECLUDE THE DUTY-FREE ADMISSION OF COMPONENTS INTENDED FOR INCORPORATION IN A SCIENTIFIC INSTALLATION CONSTRUCTED IN THE COMMUNITY .
27 THE INDUSTRIAL AND COMMERCIAL POLICY CONSIDERATIONS REFERRED TO BY THE FINANZGERICHT IN ITS ORDER FOR REFERENCE DO NOT STAND IN THE WAY OF A CONCLUSION OF THAT KIND . AS THE COMMISSION HAS POINTED OUT , WHERE IT APPEARS THAT COMMUNITY INDUSTRY IS CAPABLE OF CONSTRUCTING A SCIENTIFIC UNIT OF EQUIPMENT IN ITS ENTIRETY , EXCEPT FOR CERTAIN SPECIFIC PARTS , THE DUTY-FREE ADMISSION OF HIGH-VALUE COMPONENTS MAY , FAR FROM PROMOTING TECHNOLOGICAL PROGRESS IN THE COMMUNITY , INSTEAD CONSTITUTE AN INCENTIVE TO KEEP OUTSIDE THE COMMUNITY CERTAIN SCIENTIFICALLY AND TECHNICALLY IMPORTANT PRODUCTION FACILITIES . IN THOSE CIRCUMSTANCES , THE REFUSAL TO ADMIT THE COMPONENTS IN QUESTION FREE OF DUTY MAY THEREFORE ACT AS A USEFUL INCENTIVE TO SECURE THE TRANSFER OF SUCH PRODUCTION TO THE COMMUNITY .
28 FOR THOSE REASONS , THE ANSWER TO THE SECOND SET OF QUESTIONS SUBMITTED BY THE FINANZGERICHT MUST BE 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 . DUTY-FREE ADMISSION MAY NOT , HOWEVER , BE GRANTED WHERE THE COMPONENTS ARE INTENDED TO BE INCORPORATED IN A SCIENTIFIC INSTALLATION CONSTRUCTED IN THE COMMUNITY .
Decision on costs
COSTS
29 THE COSTS INCURRED BY THE COMMISSION OF THE EUROPEAN COMMUNITIES , WHICH HAS SUBMITTED OBSERVATIONS TO THE COURT , ARE NOT RECOVERABLE . AS THESE PROCEEDINGS ARE , IN SO FAR AS THE PARTIES TO THE MAIN ACTION ARE CONCERNED , IN THE NATURE OF A STEP IN THE ACTION PENDING BEFORE THE NATIONAL COURT , THE DECISION ON COSTS IS A MATTER FOR THAT COURT .
Operative part
ON THOSE GROUNDS ,
THE COURT ( SECOND CHAMBER )
IN REPLY TO THE QUESTIONS REFERRED TO IT BY THE FINANZGERICHT MUNCHEN BY ORDER OF 6 OCTOBER 1983 HEREBY RULES :
1 . PARAGRAPHS 1 AND 2 OF ARTICLE 3 OF REGULATION ( EEC ) NO 1798/75 OF THE COUNCIL OF 10 JULY 1975 ON THE IMPORTATION FREE OF COMMON CUSTOMS TARIFF DUTIES OF EDUCATIONAL , SCIENTIFIC AND CULTURAL MATERIALS , 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