{"id":356952,"date":"2025-08-19T09:30:48","date_gmt":"2025-08-19T04:00:48","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=356952"},"modified":"2025-08-18T20:18:50","modified_gmt":"2025-08-18T14:48:50","slug":"cyril-amarchand-mangaldas-cestat-smith-nephew-customs-duty","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/19\/cyril-amarchand-mangaldas-cestat-smith-nephew-customs-duty\/","title":{"rendered":"CAM Secures Landmark CESTAT Ruling for Smith &amp; Nephew on Concessional Customs Duty for Medical Implants"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">Cyril Amarchand Mangaldas represented Smith &amp; Nephew Healthcare Private Limited. Hon&#8217;ble CESTAT passed a favorable order confirming the eligibility of the Company for the concessional rate of customs duty on import of implants used for joint replacement and other types of implants for medical treatment of soft tissues. This involved analyzing medical literature for the use and function of such products, and demonstrating the same to the CESTAT to aid interpretation of the concessional rate entry. The ruling is first of a kind decision, setting a precedent for more such companies dealing with implants in India.<\/p>\n<p style=\"margin-bottom: 3%;\">The transaction was led by <span style=\"font-weight: bold;\">SR Patnaik<\/span>, Partner (Head &#8211; Taxation); with support from <span style=\"font-weight: bold;\">Shivam Garg<\/span>, Principal Associate; and<span style=\"font-weight: bold;\"> Navya Bhandari<\/span>, Associate.<\/p>\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Ankoosh K Mehta<\/span>, Partner; with support from <span style=\"font-weight: bold;\">Mansi Chheda<\/span>, Senior Associate; assisted on dispute aspects of the transaction.<\/p>\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Ashwin Sapra<\/span>, Partner (Head &#8211; Pharma &amp; Healthcare) with support from <span style=\"font-weight: bold;\">Kartik Jain<\/span>, Principal Associate; assisted on pharma related aspects of the transaction.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">The ruling is first of a kind decision, setting a precedent for more such companies dealing with implants in India.<\/p>\n","protected":false},"author":67011,"featured_media":356963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[45282,2],"tags":[87419,87420,30960,87423,87422,87421,87418,44115],"class_list":["post-356952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-firms-news","category-news","tag-cestat-ruling","tag-concessional-customs-duty","tag-cyril-amarchand-mangaldas","tag-healthcare-industry","tag-joint-replacement","tag-medical-implants","tag-smith-nephew","tag-tax-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CAM Secures Landmark CESTAT Ruling for Smith &amp; 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