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Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
The sole issue is tariff classification under Heading 9021: whether the Onyx embolization system is an "artificial part of the body" (CTI 9021 31/39) or an implanted appliance compensating for a defect (CTI 9021 90 90). Applying GRI 1 and Explanatory Notes, the authority finds classification turns on anatomical replacement: artificial parts must substitute or replicate body structure. The Onyx system occludes vascular defects to induce thrombosis and does not replace or restore anatomical structure; therefore it is not classifiable under 9021 31/39 and is held classifiable under CTI 9021 90 90. - AAR
The sole issue is tariff classification under Heading 9021: whether the Onyx embolization system is an "artificial part of the body" (CTI 9021 31/39) or an implanted appliance compensating for a defect (CTI 9021 90 90). Applying GRI 1 and Explanatory Notes, the authority finds classification turns on anatomical replacement: artificial parts must substitute or replicate body structure. The Onyx system occludes vascular defects to induce thrombosis and does not replace or restore anatomical structure; therefore it is not classifiable under 9021 31/39 and is held classifiable under CTI 9021 90 90. - AAR
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