Footwear parts classification: silicone insoles and heel cushions fall under HSN 6406, not orthopaedic appliance or concessional footwear entry.

Silicone insoles and heel cushions of standard size, intended to fit footwear and improve comfort, are not orthopaedic appliances under HSN 9021.10.00 because they are not custom-made or specially designed to prevent or correct bodily deformities. They are classifiable as parts of footwear under HSN 6406, since that heading specifically covers removable insoles and heel cushions. As they are footwear components and not footwear itself, they do not qualify for the concessional entry for footwear under Sl. No. 225 of Schedule I, which applies only to footwear meeting the prescribed value and marking conditions.

---

---

Issues: (i) Whether silicone insole and heel cushion fall under HSN tariff item 9021.10.00 as orthopaedic appliances; (ii) Whether silicone insole and heel cushion are classifiable under Tariff 64 at Sl. No. 225 of Schedule I as footwear of sale value not exceeding Rs. 1000 per pair.

Issue (i): Whether silicone insole and heel cushion fall under HSN tariff item 9021.10.00 as orthopaedic appliances.

Analysis: Chapter Note 6 of Chapter 90 covers orthopaedic appliances used for preventing or correcting bodily deformities or for supporting or holding parts of the body following illness, operation or injury. The products in question are removable insoles and heel cushions of standard size and shape, meant to fit footwear and improve comfort. They are not custom-made or specially designed to correct orthopaedic conditions in the manner contemplated by heading 9021.

Conclusion: No. Silicone insole and heel cushion are not classifiable under HSN 9021.10.00.

Issue (ii): Whether silicone insole and heel cushion are classifiable under Tariff 64 at Sl. No. 225 of Schedule I as footwear of sale value not exceeding Rs. 1000 per pair.

Analysis: HSN 6406 specifically covers parts of footwear, including removable in-soles and heel cushions. The products are parts of footwear and not footwear itself. The concessional entry for footwear under Sl. No. 225 applies only where the footwear satisfies the prescribed retail sale price condition and marking requirement. Since these goods are only footwear components, they do not satisfy that entry and instead fall under the residuary taxable entry for such goods.

Conclusion: No. The goods are classifiable under HSN 6406 as parts of footwear and not under Sl. No. 225 of Schedule I.

Final Conclusion: The advance ruling holds that the products are parts of footwear under HSN 6406 and are taxable at the rate applicable to the relevant entry, not as orthopaedic appliances or concessional-rate footwear.

Ratio Decidendi: Removable insoles and heel cushions of standard size, intended to fit footwear and not custom-made to correct a specific orthopaedic condition, are classifiable as parts of footwear rather than orthopaedic appliances, and therefore do not qualify for the concessional footwear entry.

---