Silicone Insole and Heel Cushion classifiable under HSN 6406

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 emboss

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