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 parts but replaces an absent vertebral body following complete excision due to trauma, tumors, or disease. Relying on Chapter 90 Notes, WCO Explanatory Notes, and the General Rules for Interpretation, the Authority concluded that devices which permanently replace anatomical structures qualify as “artificial parts of the body.” Since PYRAMESH fills the structural void and becomes the vertebral body through osseointegration, it was ruled to be correctly classifiable under tariff entry 9021.39.00, rejecting classification as an orthopaedic appliance under 9021.10.00.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s India Medtronic Private Limited located at 4th Floor, SAS Tower, Sector 38, Medanta Hospital, Gurugram, Haryana-122001 having IEC No. 3496003171 and PAN- AAACI4227Q (the applicant, in short) filed an application in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. The complete application was received in the Secretariat of the CAAR, New Delhi on 02.09.2025 along with their enclosures in terms of Section 28 H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’).
