Annuloplasty Ring Classified as Residual Medical Implant as It Does Not Replace Body Part

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 medi...