https://www.taxtmi.com/caselaws?id=75090 Polypropylene mesh imported in running length was classified on the basis of its condition as imported, not on its proposed end use after cutting, cleaning, packing and sterilising. It was held not to be an appliance to be implanted in the body under Heading 9021, and the alternative claim under Heading 3926 was also rejected; Heading 5803 was upheld, with classification finally stated as Heading 58039090. The concessional benefit under Notification No. 21/02-Cus. was denied because the goods did not fall within the required tariff coverage, and the exemption depended on both the entry description and the specified chapter coverage. en-us Tue, 19 May 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75090 Polypropylene mesh imported in running length was classified on the basis of its condition as imported, not on its proposed end use after cutting, cleaning, packing and sterilising. It was held not to be an appliance to be implanted in the body under Heading 9021, and the alternative claim under Heading 3926 was also rejected; Heading 5803 was upheld, with classification finally stated as Heading 58039090. The concessional benefit under Notification No. 21/02-Cus. was denied because the goods did not fall within the required tariff coverage, and the exemption depended on both the entry description and the specified chapter coverage. Case-Laws Customs Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75090