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SC Upholds Odomos Classification as Mosquito Repellent based on Common Parlance Test
Case Law Details
- Case Name
- Dabur India Limited Through Authorized Signatory Vs Union of India & Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Dabur India Limited Through Authorized Signatory Vs Union of India & Ors. (Supreme Court of India)
The dispute concerned the classification of the product “Odomos” under the Customs Tariff Act, 1975 for GST purposes—whether it should be treated as a medicament under Heading 3004 or as a mosquito repellent under Heading 38089191. The Authority for Advance Ruling classified the product under Chapter 38 as a mosquito repellent, and this view was upheld by the Appellate Authority for Advance Ruling. The matter was then challenged before the Allahabad High Court, which dismissed the writ...
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