Case LawAdvance Ruling No. KER/52/2019
Dynamic Techno Medicals Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- June 21, 2019
- Type:
- Advance Ruling
- Members:
- Anil Kumar, Thyagarajababu
Subject
Cervical pillows fall under HSN 9404 10 00
Classification
Judgement
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 point…