1999 (10) TMI 335 - AT - Customs

Summary

Issues: Classification of imported goods under Heading 9021 or 6307.90.

Classification under Heading 9021:
The appellants imported goods claimed as orthopaedic appliances under Heading 9021, arguing that they were Rehabilitation Aids for injured individuals. The department contended that the goods were supporting appliances for textile materials under Heading 6307. The Commissioner (A) upheld this classification. The appellants argued that the goods were thermoskin heat retainers for pain relief and injury treatment, not solely supporting belts. They referenced technical literature describing the product's therapeutic benefits and claimed it fell under Heading 9021. The Tribunal noted that the main function of the goods was heat generation for pain relief, not solely support, thus not excluded under Chapter note 1(b) of Chapter 90. They considered international rulings and case law to support the classification under Heading 9021. Consequently, the Tribunal held that the imported goods were rightly classified under Heading 9021.90, allowing the appeal.

Conclusion:
The Tribunal found that the imported goods, described as rehabilitation aids by the appellants, were correctly classified under Heading 9021.90 as orthopaedic appliances for pain relief and injury treatment, based on the main function of heat generation rather than solely support. The decision was supported by international rulings and case law, leading to the allowance of the appeal and potential consequential relief for the appellants.