Classification of Goods — The applicant is a manufacturer and marketer of medical devices including orthopaedic appliances, surgical dressings, silicone foot care products, disposables etc.

The applicant requested advance ruling on the following:

Whether Silicone Insole and Heel Cushion falls under HSN tariff item 9021.10.00? or
Whether Silicone Insole and Heel Cushion is classifiable under Tariff 64 at SI.No.225 under Schedule I as “Footwear of sale value not exceeding Rs. 1000/per pair” of Notification No.01/2017-CT(R) dated 28.06.2017 as amended by Notification No.24/2018-CT(R) dated 31.12.2018.

Held that— The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of footwear and hence do not qualify to be termed as footwear having a retail sale price not exceeding Rs. 1000/- per pair, with such retail sale price indelibly marked or embossed on the footwear itself as described in Sl.No. 225 of Schedule I of Notification No.01/2017-CT(R) dated 28.06.2017.—Dynamic Techno Medicals Pvt. Ltd., In Re… [2020] 24 TAXLOK.COM 064 (AAR-Kerala)