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

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....ssure Treatment System' - regd. I am directed to refer to the subject mentioned above and to invite your attention to  Board's earlier Circular no. 56/2001-Cus dated 25.10.2001 on the subject. 2. The said circular had directed classification of magnetic mattresses, quilts and pillows, variously described as magnetic treatment instruments, Accupressure appliances, total sleeping systems ....

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....oviding a superficial massage effect on tissues liable to necrosis. An example of a mattress that would be classified in heading 90.19 would be one which contains an air-pump which causes alternating inflation and deflation of rows of air cells, thereby producing a slow rippling effect for pressure relief. Such a mattress would have a specific cycle time, thereby allowing the user the ability t....