Exemption for joint replacement implants upheld where the notification covered implants for severely physically handicapped patients.

Imported tibial insert implants were treated as eligible for exemption because the notification, as amended, covered assistive devices, rehabilitation aids and goods for disabled persons, including instruments and implants for severely physically handicapped patients and joint replacement implants. On that construction, the goods fell within the exempted description, and denial of the exemption was set aside.

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Issues: Whether the imported tibial insert implants were entitled to exemption under the relevant exemption notification as amended.

Analysis: The goods were implants used for joint replacement. The exemption covered assistive devices, rehabilitation aids and other goods for disabled persons, including instruments and implants for severely physically handicapped patients and joint replacement implants. On that basis, the imported goods fell within the description of exempted goods.

Conclusion: The goods were held eligible for exemption under the notification, and the denial of exemption was set aside.

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