Tariff classification turns on market identity and specific heading: mosquito repellent prevails over medicament entry.

AAYUDH-MOSX was held classifiable as a mosquito repellent under Heading 3808 91 91, not as an Ayurvedic medicament under Heading 3004. The Authority applied the common parlance test and the General Rules for Interpretation, finding that the product's market identity and use on the skin to ward off mosquitoes were decisive. It also held that the definition of "Ayurvedic, Siddha or Unani drug" under the Drugs and Cosmetics Act, 1940 cannot be mechanically imported into tariff classification, and that Heading 3808 91 91 is more specific than the residual medicament entry. The product therefore attracts GST at 18%.

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Issues: Whether the product "AAYUDH-MOSX" is classifiable as an Ayurvedic medicament under Heading 3004 or as a mosquito repellent under Heading 3808, and the corresponding GST rate.

Analysis: The product was found to be marketed and understood as a mosquito repellent, used on the skin to ward off mosquitoes. The Authority held that the definition of "Ayurvedic, Siddha or Unani drug" under the Drugs and Cosmetics Act, 1940 cannot be mechanically imported into tariff classification. Applying the common parlance test and the General Rules for Interpretation, the product's market identity and descriptive fit under Heading 3808 were treated as decisive. The Authority further held that Heading 3808 91 91 is more specific than the residual classification under Heading 3004, and that the product does not acquire the character of a medicament merely because it contains natural or Ayurvedic ingredients or is certified under the drugs law.

Conclusion: "AAYUDH-MOSX" is classifiable under Heading 3808 91 91 of the Customs Tariff Act, 1985 as a mosquito repellent and not under Heading 3004 as a medicament. It attracts GST at 18%.

Ratio Decidendi: For tariff classification, the product's dominant market identity and the most specific tariff entry prevail over a broader or residual medicament entry, and statutory definitions from a different enactment cannot be mechanically applied to GST classification.

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