https://www.taxtmi.com/caselaws?id=794494 Imported knee, hip and shoulder implant systems had to be classified by their objective character as imported: complete prosthetic joint assemblies fell under tariff item 90213100 as artificial joints, while implantable components such as stems, cups and liners fell under tariff item 90213900 as other artificial parts of the body. They were not classifiable under tariff item 90211000 as orthopaedic appliances because that heading covers appliances that prevent or correct deformities or support body parts, not implantable replacements. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied because Entry B(1) applies only to orthopaedic appliances and Entry E(9) was construed strictly and not extended to these goods. en-us Tue, 30 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794494 Imported knee, hip and shoulder implant systems had to be classified by their objective character as imported: complete prosthetic joint assemblies fell under tariff item 90213100 as artificial joints, while implantable components such as stems, cups and liners fell under tariff item 90213900 as other artificial parts of the body. They were not classifiable under tariff item 90211000 as orthopaedic appliances because that heading covers appliances that prevent or correct deformities or support body parts, not implantable replacements. Exemption under Sr. No. 385 of Notification No. 45/2025-Cus was denied because Entry B(1) applies only to orthopaedic appliances and Entry E(9) was construed strictly and not extended to these goods. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794494