Dynamic Techno Medicals Pvt. Ltd ., In re

Date: May 20, 2020

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Siva Prasad, Thyagarajababu
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Subject Matter

Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear

Classification

Summary

i. Whether Silicone Insole & Heel Cushion falls under HSN tariff item 9021.10.00? No. Silicone Insoles & Silicone Heel Cushions are removable insoles which are classifiable under HSN 6406 as parts of footwear. ii. Whether Silicone Insole &amp…

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 tari…

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