{"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 & Nephew on Concessional Customs Duty for Medical Implants"},"content":{"rendered":"
\n

Cyril Amarchand Mangaldas represented Smith & Nephew Healthcare Private Limited. Hon’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

The transaction was led by SR Patnaik<\/span>, Partner (Head – Taxation); with support from Shivam Garg<\/span>, Principal Associate; and Navya Bhandari<\/span>, Associate.<\/p>\n

Ankoosh K Mehta<\/span>, Partner; with support from Mansi Chheda<\/span>, Senior Associate; assisted on dispute aspects of the transaction.<\/p>\n

Ashwin Sapra<\/span>, Partner (Head – Pharma & Healthcare) with support from Kartik Jain<\/span>, Principal Associate; assisted on pharma related aspects of the transaction.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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":"\nCAM Secures Landmark CESTAT Ruling for Smith & Nephew on Medical Implants Duty | SCC Times<\/title>\n<meta name=\"description\" content=\"CAM successfully represented Smith & Nephew Healthcare, securing a 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The ICs are only capable of functioning as compressor\/decompressor upon connection with external peripherals like power supply and interface.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":318250,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/23\/overlap-in-customs-igst-notification-on-same-subject-matter\/","url_meta":{"origin":356952,"position":3},"title":"Overlap in Customs and IGST Notification on the Same Subject-Matter","author":"Bhumika Indulia","date":"March 23, 2024","format":false,"excerpt":"by Brijesh Kothary* and Chitrartha Gupta** Cite as: 2024 SCC OnLine Blog Exp 25","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"Customs and IGST Notification","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Customs-and-IGST-Notification.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":180314,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/01\/08\/cbec-excludes-petroleum-coke-purview-concessional-5-basic-customs-duty\/","url_meta":{"origin":356952,"position":4},"title":"CBEC excludes petroleum coke from purview of concessional 5% Basic Customs Duty","author":"Saba","date":"January 8, 2018","format":false,"excerpt":"G.S.R. 15(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":233758,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/11\/utt-hc-pre-deposit-amount-reduced-considering-hardship-under-s-129-e-of-customs-act-court-modifies-cestat-order\/","url_meta":{"origin":356952,"position":5},"title":"Utt HC | Pre-deposit amount reduced considering hardship under S. 129-E of Customs Act; 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