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CAAR Holds Complete Prosthetic Joints Are Artificial Joints, Denies Customs Exemption

Case Law Details

Case Name
In re Medacta India Pvt. Ltd. (CAAR Mumbai)
Date of Judgement/Order
Only available for paid members
Courts
CAAR
Advertisement In re Medacta India Pvt. Ltd. (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application seeking an advance ruling on the customs classification of various imported knee, hip, and shoulder implants and their eligibility for exemption under Serial No. 385 of Notification No. 45/2025-Customs dated 24 October 2025. The applicant proposed to import multiple models of knee implants, hip implants, and shoulder implants under different brand names. The application described these products, their components, intended medical use, and the body par...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,579

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