2020 (8) TMI 637

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....one 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 Rs. 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, anti-shock, blue silicone zone incorporated at the heel and metatarsal region reduce skeletal shock and redistributes pressure. This help....

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....ondition such as metatarsalgia, plantar fasciitis, joint, arch and back pain in the case of Silicone Insoles. The Insole is called as "Plantar Support" in medical terms. The Silicone Heel Cushion is for correcting orthopaedic condition such as heel and calcaneal pain, plantar fasciitis and bursitis of the heel. Hence, it is claimed that the item will squarely fall under the heading "9021 10 00 - Orthopaedic or fracture appliances". 6. Without prejudice to the above arguments, the applicant also raised the contention that both products Silicone Insoles & Silicone Heel Cushions are to be classified under HSN 6406 and as they are sold for sale value not exceeding Rs. 1000/- per pair they are covered under Sl.No. 225 of Schedule I of Notificat....

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....ilar articles; gaiters, leggings and similar articles, and parts thereof". The Silicone Insoles and Silicone Heel Cushion manufactured by the applicant are rightly classifiable under HSN 6406 as parts of footwear. 9. The concessional rate of GST of 5% under Sl No. 225 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 for footwear having retail sale price not exceeding Rs. 1000/- per pair is subject to the condition that such retail sale price is indelibly marked or embossed on the footwear itself. The products of the applicant namely; Silicone Insoles and Silicon Heel Cushion; being only parts of footwear do not qualify to be termed as footwear satisfying the prescribed condition to be eligible for the concessio....