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Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR
Case Law Details
- Case Name
- In re India Medtronic Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re India Medtronic Private Limited (CAAR Delhi)
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In re India Medtronic Private Limited (CAAR Delhi)
In Customs Authority of Advance Rulings, Delhi, the Authority examined the correct customs classification of PYRAMESH Implant Mesh, a titanium vertebral body replacement device imported for spinal surgeries. The applicant sought clarity between tariff sub-headings 9021.10.00 (orthopaedic or fracture appliances) and 9021.39.00 (other artificial parts of the body). After analysing the product’s design, material composition, implantation procedure, a...
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