SAMPLER ) ' MANUFACTURED IN THE UNITED STATES OF AMERICA BY THE PERKIN-ELMER CORPORATION . THAT INSTRUMENT WAS TO BE USED BY THE INSTITUT FUR TROPISCHEN UND SUBTROPISCHEN PFLANZENBAU ( TROPICAL AND SUBTROPICAL PLANT INSTITUTE ) IN MEASUREMENTS CARRIED OUT WITH AN ATOM-ABSORPTION SPECTROPHOTOMETER DESCRIBED AS AN ' AAS M 432 ' MANUFACTURED IN THE FEDERAL REPUBLIC OF GERMANY BY BODENSEEWERK PERKIN-ELMER & CO . GMBH , UBERLINGEN , A GERMAN SUBSIDIARY OF THE AMERICAN UNDERTAKING .
3 THE DEFENDANT GAVE AS THE GROUND FOR ITS REFUSAL TO GRANT THE IMPORTED INSTRUMENT DUTY-FREE ADMISSION THE FACT THAT THE SPECTROPHOTOMETER WHICH WAS THE MAIN APPARATUS HAD NOT BEEN IMPORTED AND THAT THE AUTO SAMPLER COULD NOT BE REGARDED AS AN INDEPENDENT SCIENTIFIC INSTRUMENT OR APPARATUS .
4 THE PLAINTIFF BROUGHT AN ACTION AGAINST THAT DECISION BEFORE THE FINANZGERICHT BADEN-WURTTEMBERG , CONTENDING THAT THE AS-50 AUTO SAMPLER WAS AN ACCESSORY OF THE AAS M 432 SPECTROPHOTOMETER WITHIN THE MEANING OF ARTICLE 3 ( 2 ) OF REGULATION NO 1798/75 .
5 THE DEFENDANT , HOWEVER , ARGUED THAT ONLY PRODUCTS SPECIALLY DESIGNED FOR THE MAIN APPARATUS COULD BE REGARDED AS ACCESSORIES WITHIN THE MEANING OF THAT PROVISION ; AS SUCH THEY COULD NOT BE REGARDED AS INDEPENDENT SCIENTIFIC INSTRUMENTS WITHIN THE MEANING OF ARTICLE 3 ( 1 ) OF THE REGULATION .
6 WITH THOSE ARGUMENTS BEFORE IT , THE FINANZGERICHT COMMISSIONED AN EXPERT OPINION FROM PROFESSOR H . STERNBACH OF THE MAX-PLANCK INSTITUTE FOR EXPERIMENTAL MEDICINE . HE FOUND THAT THE INSTRUMENT IN QUESTION WAS IN THE MECHANICAL AND TECHNICAL SENSE AN ACCESSORY OF THE SPECTROPHOTOMETER WHICH WAS RECOGNIZED AS BEING A SCIENTIFIC INSTRUMENT . HE ALSO STATED THAT A LARGE NUMBER OF MEASUREMENTS WERE TAKEN WITH THE SPECTROPHOTOMETER AND THAT THE AUTO SAMPLER MADE IT POSSIBLE FOR THE SOLUTIONS TO BE MEASURED TO BE PUT IN CONSISTENTLY AND ACCURATELY ; THAT COULD NOT BE ENSURED WITH THE NECESSARY RELIABILITY IF DONE MANUALLY . THUS THE SPECTROPHOTOMETER WAS CAPABLE OF FUNCTIONING EVEN WITHOUT THE SAMPLER BUT THE SAMPLER WAS NECESSARY FOR IT TO PERFORM THE SPECIFIC FUNCTION FOR WHICH IT HAD BEEN DESIGNED BY THE MANUFACTURER .
7 IN ORDER TO ENABLE IT TO RESOLVE THAT DISPUTE , THE FINANZGERICHT , BY ORDER OF 7 FEBRUARY 1984 , HAS SUBMITTED THE FOLLOWING QUESTIONS TO THE COURT :
' ( 1 ) WHAT ARE ' ' ACCESSORIES ' ' WITHIN THE MEANING OF ARTICLE 3 ( 2 ) OF THE REGULATION?
( A ) MUST PRODUCTS WHICH WERE IMPORTED BEFORE 1 JANUARY 1980 , IN ORDER TO BE ACCESSORIES WITHIN THE MEANING OF ARTICLE 3 ( 2 ) OF THE REGULATION , BE SPECIALLY DESIGNED FOR THE MAIN APPARATUS ( SEE THE DEFINITION GIVEN BY ARTICLE 12 OF COMMISSION REGULATION ( EEC ) NO 2784/79 OF 12 DECEMBER 1979 LAYING DOWN PROVISIONS FOR THE IMPLEMENTATION OF COUNCIL REGULATION ( EEC ) NO 1798/75 , A PROVISION WHICH DID NOT ENTER INTO FORCE UNTIL 1 JANUARY 1980 ; OFFICIAL JOURNAL , L 318