Classification of goods described as 'Magnetic Accupressure Treatment System' - regd

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....ch goods under CTH 9404.29 as 'articles of bedding'. Instances have also been brought to the notice of the Board indicating that in other Custom Houses such goods have been assessed under CTH 9019.10 as 'massaging apparatus'. The matter has been further examined in Board for appropriate classification of subject goods. 2. The imported goods comprise of a magnetic mattress, magnetic pillow and magnetic quilt variously described as "medical devices/medical appliances; magnetic treatment mechanism; magnetic mattress; accupressure appliances", etc. The goods are stated to help in treating certain ailments of the human body by providing magnetic treatment while at the same time producing appropriate chiropractic or manual pressure effects as we....

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..../ subheading as envisaged in Rule 1 of the General Interpretative Rules (GIR). It has been noted that by application of Rule 3(b) of the GIR also taking value of such goods being indicative of the essential character ( as upheld by the hon'ble Supreme Court in the case of Sprint RPG vs Commissioner of Customs,[2000(116)ELT 6(SC)], the goods cannot be classified as a 'Mattress - Article of Bedding", as the landed cost of such goods is much higher than an ordinary mattress. 4. It is further noted that (i) such magnetic mattress increases circulation of blood which prevents bed sore by compelling the user to shift his body several times during sleeping, since the surface of the mattress is all nodules/protuberances providing an "egg crate" s....