Orthopaedic Heating Pads Classified Under CTH 9021 10 00 as Appliances, Supported by HSN Explanatory Note.

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....Classification of Orthopaedic Heating Pads/Belts/Bands - classifiable under CTH 9021 10 00 or under CTH 3005 90 40? - the belts would fall under Orthopaedic appliances - the HSN explanatory note also supports the case of the assessee for the classification the product under Chapter Heading No. 9021 - AT....