Court of Justice 20 January 1994, C-148/93 (3M Medica GmbH v Oberfinanzdirektion Frankfurt am Main.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. The company, 3M Medica, imports into the Community a canvas cast shoe and a vinyl cast shoe (hereinafter together referred to as the "cast shoes") under the following description: "' sandals' or 'footwear' with outer soles of plastic and uppers of textile materials or plastics (webbing with