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M/S. DYNAMIC TECHNO MEDICALS PVT. LTD.
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

SIVAPRASAD .S
B.S. THYAGARAJABABU
Pet. Counsel
Unnikrishnan .r
Res. Counsel
Na

Petitioner / Applicant

M/S. DYNAMIC TECHNO MEDICALS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date May 20, 2020
Order No.

KER/79/2020

Citation

2020(5) TAXREPLY 3251
Original Order
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ORDER

1. The 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 ₹ 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....

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