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Odomos is covered under HSN 38089191.

Classification of Goods — The petitioner assailed the order passed by the AAAR for GST,UP whereby it upheld the ruling of the AAR classifying odomos (product in issue), under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975. The petitioner prayed in the writ petition for classification of the product odomos as medicine under heading no. 3004 of the Customs Tariff Act, 1975. Writ petition is dismissed observing that the Appellate Authority as well as Original Authority have adhered to the principles of natural justice while deciding the controversy and the order of the Appellate Authority assailed in the instant writ petition reflects due application of mind to the relevant facts and material in the record and the order is supported with cogent reasons. — Dabur India Ltd. Vs. Commissioner of CGST, Ghaziabad And 4 Others [2020] 20 TAXLOK.COM 025 (Allahabad)