Cast protector cannot be considered as a pharmaceutical product: AAR

In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala)

Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance?

Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressings, ulcers etc dry during bathing and showering. The rubber diaphragm protects the casts against water penetration while taking shower. It is also used for people who are wearing dressings for diabetic foot ulcers or after foot surgery. Just like wearing gloves, cast protector is a reusable water proof plastic covering that keep the wounds dry while coming in contact with water. Functionally, persons whose limps are in casts, use this products to keep casts dry during bathing and showering. The product cannot be classified under the category of fracture appliances falling under HSN 9021 solely for the reason that it is used by persons to keep the casts dry while bathing. It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc or with burns, wounds, ulcers, abrasions etc to keep the portion dry during bathing. Therefore, the product merits classification under HSN 3926 90 99 ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,KERALA

1. The applicant is a manufacturer and supplier of medical devices including orthopaedic appliances, surgical dressings, silicone foot care products, disposables etc. Cast Protector is one among such products. It is a reusable water proof plastic covering that keeps orthopaedic casts dry during bathing and showering. Applicant requested advance ruling on the following:

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