In re India Medtronic Private Limited (CAAR Delhi)
M/s India Medtronic Private Limited filed an application before the Customs Authority for Advance Rulings (CAAR), New Delhi, seeking an advance ruling on the correct customs classification of Annuloplasty Bands/Rings proposed to be imported into India. The application was filed under Section 28H(1) of the Customs Act, 1962.
The applicant is engaged in trading and distribution of medical devices and technologies, including products used in cardiac care. The product under consideration is an Annuloplasty Band/Ring, a permanently implantable medical device used in cardiac valve repair surgeries, particularly for mitral and tricuspid valves. The device is designed to reshape and stabilize the valve annulus, enabling effective leaflet coaptation, preventing annular dilation, and preserving physiological motion of the heart valve. It is typically made of biocompatible materials such as polyester fabric, stainless steel, titanium alloy, or polymeric materials, depending on design.
The applicant had historically classified the product under Heading 9021 of the Customs Tariff Act, 1975, which covers orthopedic appliances, artificial parts of the body, and other implantable devices used to compensate for defects or disabilities. However, divergent practices existed at the six- and eight-digit levels, with some importers classifying the product under CTI 9021 39 00 (Other artificial parts of the body) and others under CTI 9021 90 90 (Other appliances implanted in the body). To resolve this ambiguity, the applicant sought a ruling.
