Operation Theatre Lights’ merit classification under CTH 9018 CAAR Mumbai

In re Edifice Medical Technologies (CAAR Mumbai)

Introduction: The Customs Authority for Advance Rulings (CAAR) in Mumbai recently delivered a comprehensive ruling regarding the classification of Operation Theatre Lights imported by Edifice Medical Technologies. This case has drawn significant attention due to its implications on import tariffs and the medical equipment industry. The ruling provides a detailed analysis of the classification under the Customs Tariff Act, pitting the specialized medical equipment against general lighting

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