AAR: ‘Cast Protector’ used to keep wounds dry, not a pharma-product but article of plastic classifiable under HSN 3926

Kerala AAR holds that Cast Protector (manufactured and supplied by applicant as a medical device) cannot be classified under HSN 9021 (as claimed by the applicant) solely for the reason that it is used by persons to keep the casts dry while bathing; Referring to functionality and usage of the product, cites that it cannot be considered as a pharmaceutical product, as it is a reusable water-proof covering that keep the casts/wounds dry while coming to contact with water; Notes...