AAR: Cast Protectors can’t be considered as a Pharmaceutical Product


The Kerala Authority of Advance Ruling (AAR) ruled that cast protectors cannot be considered as a pharmaceutical product.

Facts of the case:

The applicant, M/s. Dynamic Techno Medicals Pvt. Ltd. is a manufacturer and supplier of medical devices including orthopaedic appliances, surgical dressings, silicone foot care products, disposables, etc. Cast Protector is one of such products. It is a reusable waterproof plastic covering that keeps orthopaedic casts dry during bathing and showering.

Interpretation of law:

The applicant has sought advance ruling on the issues that whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance. The Authority consisting of Joint Commissioner of Central Tax, Shivprasad S. IRS, and Additional Commissioner of State Tax, B.S. Thyagarajababu observed 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 AAR noted that the rubber diaphragm protects the casts against water penetration while taking a shower. It is also used for people who are wearing dressings for diabetic foot ulcers or after foot surgery. Just like wearing gloves, a cast protector is a reusable waterproof plastic covering that keeps the wounds dry while coming in contact with water. Functionally, persons whose limbs are in casts, use these products to keep casts dry during bathing and showering.


The AAR held that 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. Hence, the product merits classification under HSN 3926 90 99 ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’.

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