Case Law Details
In re M/s. Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)
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 was heard, It is pointed out that the ‘Therapeutic Cervical Pillow’ is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc. It provides proper sleeping posture by conforming to the natural sleeping curve of the neck, According to them the product falls under HSN 9021 of the Customs Tariff. For the purpose of heading 9021, the expression “orthopaedic appliances” means appliances for
(i) preventing or correcting bodily deformities;
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