Common Parlance Test Classifies Mosquito Repellent Cream as a Preventive Medicine, Not an Unclassified Item

A commodity is classified under a fiscal entry by its use and common parlance understanding, not by technical or dictionary meaning. Odomos mosquito repellent cream was used to prevent mosquito bites and thereby prevent infection and disease, so it fell within the popular understanding of a preventive medicine. Its regulation under the Drug and Cosmetics Act, 1940 also supported that characterisation, and sale through general stores did not change its essential nature. It was therefore covered as a medicine or pharmaceutical preparation, not as an unclassified item.

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Issues: Whether Odomos mosquito repellent cream was classifiable as medicine or pharmaceutical preparation under the relevant sales tax notification, or as an unclassified item.

Analysis: The decisive factor for classifying a commodity under a fiscal entry is its use and how it is understood in common parlance, not its technical or dictionary meaning. Odomos was used to prevent mosquito bites and thereby prevent infection and disease, which brought it within the popular understanding of a preventive medicine. The fact that its manufacture was controlled under the Drug and Cosmetics Act, 1940, also supported this understanding, and its availability in general stores did not alter its essential character.

Conclusion: Odomos was covered by the notification as a medicine or pharmaceutical preparation, and not as an unclassified item.

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