https://www.taxtmi.com/caselaws?id=397545 Classification of a reusable waterproof cast protector depends on its essential nature and functional character, not on the fact that it is used by persons wearing casts. The product was described as a plastic covering with a synthetic rubber diaphragm designed to keep casts, bandages, wounds, burns and ulcers dry during bathing or showering. On that basis, it was held not to be a fracture appliance under HSN 9021.10.00. It was classified instead as an article of plastics under HSN 3926 90 99. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397545 Classification of a reusable waterproof cast protector depends on its essential nature and functional character, not on the fact that it is used by persons wearing casts. The product was described as a plastic covering with a synthetic rubber diaphragm designed to keep casts, bandages, wounds, burns and ulcers dry during bathing or showering. On that basis, it was held not to be a fracture appliance under HSN 9021.10.00. It was classified instead as an article of plastics under HSN 3926 90 99. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397545