https://www.taxtmi.com/circulars?id=1348 Imported magnetic accupressure sets (mattress, pillow, quilt) combining a nodular elastic body and permanent magnets produce circulatory, anti-bedsore and massage-like therapeutic effects. They do not conform to ordinary mattress descriptions in the HS explanatory notes, and their specialised structure and higher landed cost indicate a different essential character. HS notes recognise mattresses designed to vary pressure and provide superficial massage as massage apparatus; applying the General Interpretative Rules and explanatory notes the Government directs classification of these goods as massage apparatus under the relevant tariff subheading. en-us Thu, 25 Oct 2001 00:00:00 +0530 Wed, 10 Jun 2009 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1348 Imported magnetic accupressure sets (mattress, pillow, quilt) combining a nodular elastic body and permanent magnets produce circulatory, anti-bedsore and massage-like therapeutic effects. They do not conform to ordinary mattress descriptions in the HS explanatory notes, and their specialised structure and higher landed cost indicate a different essential character. HS notes recognise mattresses designed to vary pressure and provide superficial massage as massage apparatus; applying the General Interpretative Rules and explanatory notes the Government directs classification of these goods as massage apparatus under the relevant tariff subheading. Circulars Customs Thu, 25 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1348