Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Dominant issue: classification of annuloplasty bands/ring under...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for implanted appliances
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Dominant issue: classification of annuloplasty bands/ring under CTI Heading 9021. Reasoning: device is a permanently implanted therapeutic appliance that provides structural support to an existing valve annulus and does not anatomically replace or substitute the valve; it fails the anatomical replacement test required for CTI 9021.31/9021.39 (GRI 3(a), Explanatory Notes). Outcome: reject classification as "other artificial parts of the body" and hold the product classifiable as "other appliances... implanted in the body" under CTI 9021.90.90. - AAR
Dominant issue: classification of annuloplasty bands/ring under CTI Heading 9021. Reasoning: device is a permanently implanted therapeutic appliance that provides structural support to an existing valve annulus and does not anatomically replace or substitute the valve; it fails the anatomical replacement test required for CTI 9021.31/9021.39 (GRI 3(a), Explanatory Notes). Outcome: reject classification as "other artificial parts of the body" and hold the product classifiable as "other appliances... implanted in the body" under CTI 9021.90.90. - AAR
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