2019 (10) TMI 1235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... son having cervical problems or not. Therefore this product cannot be classified under HSN 9021 as orthopaedic appliances including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability . Cervical pillows fall under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cal Pillow' is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc. It provides proper sleeping posture by conforming to the natural sleeping curve of the neck, According to them the product falls under HSN 9021 of the Customs Tariff. For the purpose of head .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earing air passages. Anatomical curve of the pillow aid, to sleeping comfort From this it is clearly understood that the product is nothing but a pillow used for comfort sleeping. The curve in the pillow provides comfort sleep and it can be used by any person having cervical problems or not. Therefore this product cannot be classified under HSN 9021 as orthopaedic appliances including .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X