https://www.taxtmi.com/caselaws?id=391269 Tariff classification of Odomos turned on its common parlance identity, presentation, use and composition, with the specific insect repellent heading preferred over the residuary medicament heading. The earlier High Court ruling did not control this Customs Tariff dispute because it arose under a different sales tax entry and did not decide the same competing tariff headings. Procedural challenge based on alleged disregard of departmental comments also failed because the authority had considered the material and issued a speaking order without shown arbitrariness or infirmity. Odomos was therefore treated as a mosquito repellent under Heading 3808 91 91, not as a medicament under Heading 3004 90 99. en-us Mon, 19 Aug 2019 00:00:00 +0530 Sat, 15 Mar 2025 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391269 Tariff classification of Odomos turned on its common parlance identity, presentation, use and composition, with the specific insect repellent heading preferred over the residuary medicament heading. The earlier High Court ruling did not control this Customs Tariff dispute because it arose under a different sales tax entry and did not decide the same competing tariff headings. Procedural challenge based on alleged disregard of departmental comments also failed because the authority had considered the material and issued a speaking order without shown arbitrariness or infirmity. Odomos was therefore treated as a mosquito repellent under Heading 3808 91 91, not as a medicament under Heading 3004 90 99. Case-Laws GST Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391269