Dabur Odomos classifiable under HSN 38089191 : AAR UP

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

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