TMI Blog2020 (8) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... care products, disposables ete. Cast Protector is one among such products. It is a reusable water proof plastic covering that keeps orthopaedic casts dry during bathing and showering. Applicant requested advance ruling on the following: Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance? 2. The authorized representative of the applicant was heard. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability . 4. The materials used in the production of Cast Protector are PVC Film, Rubber diaphragm, plastic inner and outer ring. The product being made of plastic articles there is a doubt regarding specific classification of the item; whether under the HSN Tariff 3926 or un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of plastic covering that keep the wounds dry while coming in contact with water. Functionally, persons whose limps are in casts, use this products to keep casts dry during bathing and showering. 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 consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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