HC: Upholds 'propriety' of Appellate Authority's decision in classifying "Odomos" as “mosquito repellant”

Allahabad HC upholds the order of Appellate Authority for Advance Ruling holding “odomos” to be a ‘mosquito repellant’ classifiable under HSN 38089191 of Chapter 38 of Customs Tariff Act, 1975 (CTA) and not as a ‘medicament’ under Heading No. 3004; Considers that, Appellate Authority in arriving at its findings investigated into the characteristics of the product as understood in common parlance and also looked to the previous classification of the produ...