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2020 (8) TMI 488 - AAR - GSTClassification of goods - Cast Protector - whether falls under HSN tariff item 9021.10.00 as a fracture appliance? - HELD THAT:- Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressings, ulcers etc dry during bathing and showering. The rubber diaphragm protects the casts against water penetration while taking shower. It is also used for people who are wearing dressings for diabetic foot ulcers or after foot surgery - The product cannot be classified under the category of fracture appliances falling under HSN 9021 solely for the reason that it is used by persons to keep the casts dry while bathing. It can only be considered as a covering made of plastic, which can be used by persons wearing casts, bandages, dressings etc or with burns, wounds, ulcers, abrasions etc to keep the portion dry during bathing. The product merits classification under HSN 3926 90 99 'Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other'.
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