https://www.taxtmi.com/caselaws?id=397694 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. en-us Wed, 20 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397694 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. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397694