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Odomos is classified under HSN 38089191.

Classification of goods— The Applicant in his application has sought clarification and Advance Ruling for classification of the product Odomos being manufactured and supplied by them. As per the understanding of the applicant, , the product 'Odomos' containing NNDB - 12% w/ w., is classifiable under Chapter Heading 3004 (Sl. No. 63 of Schedule-II) as "Medicaments. The product ‘odomos' achieves its result by odour which makes the conditions unattractive for mosquitoes when coated on human body and accordingly it appears well covered under chapter 38.08 of Customs Tariff Act adopted for the purpose of classification of products under GST Law. Further, the Applicant has been constantly supplying the said product under chapter 38.08 (as per the Jurisdictional report). Accordingly, we find no force in the contention of the applicant that ‘odomos' falls under HSN 30.04 of Customs Tariff Act. Held that— "Odomos is well covered under Chapter of Customs Tariff Act and is classified under HSN 38089191"
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