Court of Justice 8 July 1982, 237/81 (Almadent Dental-Handels- und Vertriebsgesellschaft mbH v Hauptzollamt Mainz.)

OPINION OF ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 8 JULY 1982 My Lords, On 16 November 1979, a German finn which I shall call “almadent” cleared for free circulation into Germany a consignment of goods which, according to the order for reference, it described as “modelling plaster”. The German customs authorities classified the goods under subheading 38.