https://www.taxtmi.com/caselaws?id=799744 Classification of surgical tools used in spinal procedures turns on their functional use and Chapter Note 6 to Chapter 90. Tools used by surgeons during operations, and not worn, carried or implanted in patients, fall under CTH 9018 as medical or surgical instruments rather than CTH 9021 as orthopaedic appliances. For 16 July 2018 to 12 December 2019, spinal surgical instruments qualified for the basic customs duty exemption under the then-applicable entry covering instruments and implants for severely physically handicapped patients. The corresponding unamended IGST entry continued to extend concessional IGST treatment to those instruments. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799744 Classification of surgical tools used in spinal procedures turns on their functional use and Chapter Note 6 to Chapter 90. Tools used by surgeons during operations, and not worn, carried or implanted in patients, fall under CTH 9018 as medical or surgical instruments rather than CTH 9021 as orthopaedic appliances. For 16 July 2018 to 12 December 2019, spinal surgical instruments qualified for the basic customs duty exemption under the then-applicable entry covering instruments and implants for severely physically handicapped patients. The corresponding unamended IGST entry continued to extend concessional IGST treatment to those instruments. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799744