Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Page of 4821
Press 'Enter' after typing page number.
6761 to 6780 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The dominant issue was whether an imported implantable intracranial "stent" was classifiable as an "artificial part of the body" under CTI 9021 39 00 or under the residual implanted appliances entry CTI 9021 90 90. Applying the scope of Heading 9021 and the anatomical replacement test, the authority held that the device functions therapeutically as a scaffold to retain embolization coils and achieve occlusion, without replicating or substituting any anatomical vessel or aneurysm wall segment. Since it is not a prosthetic substitute and the competing entries must be compared at the same hierarchical level, classification under "artificial parts" was rejected and the product was classified under CTI 9021 90 90. - AAR
The dominant issue was whether an imported implantable intracranial "stent" was classifiable as an "artificial part of the body" under CTI 9021 39 00 or under the residual implanted appliances entry CTI 9021 90 90. Applying the scope of Heading 9021 and the anatomical replacement test, the authority held that the device functions therapeutically as a scaffold to retain embolization coils and achieve occlusion, without replicating or substituting any anatomical vessel or aneurysm wall segment. Since it is not a prosthetic substitute and the competing entries must be compared at the same hierarchical level, classification under "artificial parts" was rejected and the product was classified under CTI 9021 90 90. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
