Case Law Details
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 having the character of medicaments, including veterinary medicaments-heading 30.3 or 30.4) intended to destroy pathogenic germs, insects, (mosquitoes, moths, Colorado beetles, cockroaches, etc.) mosses and moulds, weeds, rodents, wild birds, etc. products intended to repel pests.
These insecticides, disinfectants, herbicides, fungicides etc., are applied by spraying, dusting, sprinkling, coating, impregnating, etc., or may necessitate combustion. They achieve their results by nerve-poisoning, by stomach-poisoning, by asphyxiation or by odour, etc.”
From the above it is explicitly clear that the product ‘odomos’ achieves its result by odour which makes the conditions unattractive for mosquitoes when coated on human body and accordingly it appears well covered under chapter 38.08 of Customs Tariif Act adopted for the purpose of classification of products under GST Law. Further, the Applicant has been constantly supplying the said product under chapter 38.08 (as per the Jurisdictional report). Accordingly, we find no force in the contention of the applicant that `odomos’ falls under HSN 30.04 of Customs Tariff Act. So, “Odomos is well covered under Chapter 38 of Customs Tariff. Act and is classified under HSN 38089191”
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