Spinal Implant Classified as Artificial Body Part, Not Orthopaedic Appliance: CAAR

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, and function, the Authority held that PYRAMESH does not merely support or hold existing body part...