Classification of Goods — In the instant case, applicant is a manufacturer and marketer of medical devices including orthopaedic appliances, surgical dressings, silicone foot care products, disposables etc. Silicone Insoles and Silicone Heel Cushion are two silicone foot care products made from industrial silicone or gels.

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

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 075 (AAR-Kerala)