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Document 61977CJ0072

Summary of the Judgment

Keywords
Summary

Keywords

COMMON CUSTOMS TARIFF - IMPORTATION FREE OF CUSTOMS DUTIES - SCIENTIFIC INSTRUMENT OR APPARATUS - DEFINITION - CRITERIA

( REGULATION NO 1798/75 OF THE COUNCIL , ARTICLE 3 )

Summary

THE WORDS ' SCIENTIFIC INSTRUMENT OR APPARATUS ' APPEARING IN ARTICLE 3 ( 1 ) OF REGULATION NO 1798/75 REFER TO AN INSTRUMENT OR APPARATUS POSSESSING OBJECTIVE CHARACTERISTICS WHICH MAKE IT PARTICULARLY SUITABLE FOR PURE SCIENTIFIC RESEARCH .

SINCE SUCH A PURPOSE MUST BE ASSESSED OBJECTIVELY , ON THE BASIS ONLY OF THOSE CHARACTERISTICS , THE FACT THAT THE INSTRUMENT OR APPARATUS IS USED , IN INDUSTRY OR ELSEWHERE , FOR COMMERCIAL PURPOSES DOES NOT OF ITSELF NECESSARILY EXCLUDE ITS BEING OF A SCIENTIFIC NATURE WITHIN THE MEANING OF REGULATION NO 1798/75 , AND HENCE ITS RIGHT TO EXEMPTION FROM CUSTOMS DUTIES UNDER THAT REGULATION , PROVIDED THAT THE OTHER REQUIREMENTS LAID DOWN FOR THOSE PURPOSES ARE ALSO SATISFIED .

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