Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
Complete knee, hip and shoulder replacement systems were classified as artificial joints, while separately imported stem and acetabular components were classified as other artificial parts of the body. The claim that they were orthopaedic appliances failed because Heading 9021 and the HSN distinguish support devices from replacement prostheses. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied: Entry B(1) applies only to orthopaedic appliances, and Entry E(9) requires implants for severely physically handicapped patients. The applicant did not show that these general-use implants met that narrower description, so strict construction of the exemption defeated the claim.
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