SC Upholds Odomos Classification as Mosquito Repellent based on Common Parlance Test

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...