https://www.taxtmi.com/circulars?id=1496 Magnetic accupressure mattresses, quilts and pillows are to be classified as bed articles under heading 94.04 rather than as massage apparatus under 90.19, because they lack an ability to actively vary pressure sites and depend on user movement; WCO opinion accepted by the Board. The reclassification is prospective from this circular's date, while assessments of Bills of Entry filed between the earlier circular's issue and this revised circular remain under the earlier classification; field formations must follow the Board circular and issue public notices. en-us Thu, 29 May 2003 00:00:00 +0530 Mon, 02 Mar 2009 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1496 Magnetic accupressure mattresses, quilts and pillows are to be classified as bed articles under heading 94.04 rather than as massage apparatus under 90.19, because they lack an ability to actively vary pressure sites and depend on user movement; WCO opinion accepted by the Board. The reclassification is prospective from this circular's date, while assessments of Bills of Entry filed between the earlier circular's issue and this revised circular remain under the earlier classification; field formations must follow the Board circular and issue public notices. Circulars Customs Thu, 29 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1496