Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification turned on whether an imported embolization coil is an "artificial part of the body" under CTI 9021 39 00 or an "other appliance, implanted in the body, to compensate for a defect or disability" under CTI 9021 90 90. The authority held that the coil is implanted and therapeutically compensates for vascular defects by producing controlled occlusion, but it does not replace or anatomically substitute a defective body part, which is the primary criterion for coverage as an artificial body part under the preceding CTI 9021 10 to 39 entries. Foreign rulings were found non-persuasive given differences at the Indian eight-digit level and dissimilar device function. Accordingly, the product was classified under CTI 9021 90 90. - AAR
Classification turned on whether an imported embolization coil is an "artificial part of the body" under CTI 9021 39 00 or an "other appliance, implanted in the body, to compensate for a defect or disability" under CTI 9021 90 90. The authority held that the coil is implanted and therapeutically compensates for vascular defects by producing controlled occlusion, but it does not replace or anatomically substitute a defective body part, which is the primary criterion for coverage as an artificial body part under the preceding CTI 9021 10 to 39 entries. Foreign rulings were found non-persuasive given differences at the Indian eight-digit level and dissimilar device function. Accordingly, the product was classified under CTI 9021 90 90. - AAR
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