2019 (10) TMI 1235

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....ams, GM (IA) The applicant is a distributor of the product "Cervical Pillow. It is used for preventing or correcting cervical spondylitis, cervical sprain etc, and for supporting or holding head and neck during such illness. They requested advance ruling on the following: Whether Cervical Pillows falls under HSN tariff item 9021.10.00? The authorized representative of the applicant ....

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.... "Made of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. Provides proper sleeping postures. Supports the entire length of the neck allowing the neck, shoulder and upper bock muscles to relax. Maintains the normal cervical alignment confirms to the natural curve of the neck to prevent lifting or over lifting of neck. Provides relief from stress related headaches. Helps t....