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Dabur Odomos classifiable under HSN 38089191 : AAR UP
Case Law Details
- Case Name
- In re Dabur India Ltd. (GST AAR Uttar Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Uttar Pradesh, Advance Rulings
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In re Dabur India Ltd. (GST AAR Uttar Pradesh)
The issue presented before us, the classification of `Odomos’ has to be examined under the relevant provisions of the Customs Tariff Act, 1975, as to whether the product `Odomos’ should be classified under Chapter-38 or under Chapter 30 of the Customs Tariff Act, 1975. We find that statue is very clear as far as the classification of items intended to repel pests is concerned and same evident from explanatory note to Chapter 38.08 of Customs Tariif which reads as under:
“This heading covers a range of products (other than those h...
