AAR: Silicone Insoles and heel cushions, being parts of footwear, taxable at 18%, denies concession as footwear

Kerala AAR holds that silicone insole and heel cushion manufactured by applicant are classifiable as parts of footwear under HSN 6406 [Parts of footwear (including uppers whether or not attached to soled other than outer soles), removable in-soles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof]; Notes Applicant’s contention that soft, anti-shock, blue silicone zone incorporated at the heel and metatarsal region reduce ske...