Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
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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