In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)
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 SI No. 225 of Schedule -1 of Notification No.01/2017-CT(R) dated 28.06.2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
1. The appbcant 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 sihcone foot care products made from industrial silicone or gels. The appbcant requested advance ruling on the following:
- Whether Silicone Insole and Heel Cushion falls under HSN tariff item 9021.10.00? Or
- Whether Silicone Insole & 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
2. The authorized representative of the applicant was heard. It is stated that the products in question are Silicone Insoles and Silicone Heel Cushion that are made from medical grade silicone. The insole and heel cushion are biomechanically designed. The soft, anti-shock, blue silicone zone incorporated at the heel and metatarsal region reduce skeletal shock and redistributes pressure. This helps in maintaining the right arch. The product Silicone Insole is usually used by patients who suffer with orthopaedic condition such as metatarsalgia, plantar fasciitis, joint, arch and back pain. The Silicone Heel Cushion is used by patients who suffer with orthopaedic condition such as heel and calcaneal pain, plantar fasciitis and bursitis of the heel.
3. It is argued that, the products “Silicone Insoles & Silicone Heel Cushion” would fall under Chapter 90 of HSN, in particular under the heading 9021 which is described as “Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability”.
4. The Chapter Note 6 of Chapter 90 defines “Orthopaedic Appliances” as follows:
“For the purpose of heading 9021, the expression “orthopaedic appliances” means appliances for:-
