2019 (10) TMI 1235

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.... 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 was heard. It is pointed out that the '....

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....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 to reduce snoring by proper positioning of neck clearing air passag....