9911796707
TMI Blog1999 (10) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... main heading. Item under import basically being heat retainer is ruled out of C.T.H. 9021. Similarly C.T.H. 9506 covers protective equipment, which are pre-injury protective equipment and not post injury pain relievers. Item under import are post injury pain relievers, therefore, cannot be classified under Heading 9506. C.T.H. 6307 covers other made up articles of textile, including dress patterns. For classification under C.T.H. 6307 presence of rubber threads is not precondition. However, presence of non-porous rubber layer in between outer layer and inner layer of fabric serves same elastic purpose. Support articles for knees, ankles, elbows or wrists are classifiable under Heading 6307.90. Thermo skin under import are basically support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gical heat retainers offer slip on heat therapy for injury and pain with perspiration control for long term comfort; that the product was used in case of injury caused through impact, overload or repetitive strain can result in pain, tissue inflammation and stiffness. Ld. Counsel submits that the product is thermoskin; that it is a new generation Heat Retainer developed for simple and effective treatment of pain and injury to muscles, tendons and ligaments; that it combines support and naturally generated body heat for therapy and pain relief. He submits that the application of prolonged heat to the affected area is a simple and rapid form of treatment; that heat promotes healing by opening up the small blood vessels, increasing blood flow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in view of the above, their product was classifiable under sub-heading 9021.90. 4. Countering the arguments, ld. DR submits that the product is used as supporting belt and is an article of textile. He submits that the supporting belts are excluded from Chapter 90. He also submits that it is not an orthopaedic appliances because reading the entry down does not include the type of article before us. He submits that the Commissioner (A) has given detailed reasoning as to why the product does not merit classification under sub-heading 9021.90. He reiterates the findings of the authorities below. 5. Heard the rival submissions. On careful consideration of the submissions, we find that the appellants have produced literature which clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
