2020 (8) TMI 488 - AAR - GST

Classification 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'.

Summary

Issues Involved: Classification of Cast Protector under HSN Tariff

Issue 1: Classification under HSN Tariff Item 9021.10.00 as a fracture appliance
The applicant, a manufacturer of medical devices including Cast Protector, sought a ruling on whether the Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance. The applicant argued that the product should be classified under Chapter 90, heading 9021, which includes orthopaedic appliances and fracture appliances. The Cast Protector is a reusable waterproof plastic covering with a synthetic rubber diaphragm used to keep orthopaedic casts dry during bathing and showering.

Analysis:
During the hearing, the applicant's authorized representative explained that the Cast Protector functions as a fracture appliance by keeping orthopaedic casts dry during bathing and showering. However, upon detailed examination, it was determined that the Cast Protector is not a pharmaceutical product but a plastic covering with a rubber diaphragm. It is used to keep casts, bandages, wounds, ulcers, and dressings dry during bathing and showering, not specifically for treating fractures. The product does not solely cater to fracture-related needs but is more versatile in its application for various medical conditions requiring dry protection.

Conclusion:
The ruling issued states that the Cast Protector cannot be classified as a pharmaceutical product or a fracture appliance under HSN tariff item 9021.10.00. Instead, it falls under the classification of HSN 3926 90 99 as 'Other articles of plastics and articles of other materials,' given its broader application beyond fracture-specific needs.

This detailed analysis of the judgment highlights the key arguments presented by the applicant, the functional aspects of the Cast Protector, and the final ruling based on the classification under the HSN tariff.