https://www.taxtmi.com/caselaws?id=107183 Classification of magnetic mattress, pillow and quilt turns on their actual nature and function: mere movement of the sleeper or alleged magnetic/accupressure effects do not, without reliable evidence, convert bedding into massage apparatus, so the goods were not treated as massage apparatus on the materials before the Tribunal. The applicability of the Board circular on magnetic accupressure treatment systems depended on factual correspondence with the imported goods, and the absence of supporting evidence required fresh examination by the Commissioner. The matter was therefore sent back for reconsideration after factual verification and hearing. en-us Thu, 09 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 13:09:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107183 Classification of magnetic mattress, pillow and quilt turns on their actual nature and function: mere movement of the sleeper or alleged magnetic/accupressure effects do not, without reliable evidence, convert bedding into massage apparatus, so the goods were not treated as massage apparatus on the materials before the Tribunal. The applicability of the Board circular on magnetic accupressure treatment systems depended on factual correspondence with the imported goods, and the absence of supporting evidence required fresh examination by the Commissioner. The matter was therefore sent back for reconsideration after factual verification and hearing. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107183