Classification of Goods — The present appeal has been filed against the Advance Ruling Order No.25, dated 20-2-2019 by the Authority for Advance Ruling, Uttar Pradesh.

Authority for Advance Ruling (AAR) ruled as under Odomos is well covered under Chapter 38 of Customs Tariff Act and is classified under HSN 3808 91 91.

The product in question is not repellent but medicine; therefore, the same is not classifiable under Chapter 3808 of the Customs Tariff Act adopted for the purpose of classification of products under GST Law.

We observe that all the factors relevant for classification under the Customs Tariff lead to the classification of the Applicants' product "Odomos" under Heading No. 3808 91 91, be it the rules for interpretation of the said Tariff, the common parlance test, its chemical composition or its usage and way of working. Hence, we conclude that Odomos is a mosquito repellent and has to be classified under Chapter Heading 3808 91 91 of the Customs Tariff Act. — Dabur India Ltd., In Re… [2019] 15 TAXLOK.COM 129 (AAAR-Uttar Pradesh)