https://www.taxtmi.com/caselaws?id=402998 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%. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402998 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%. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402998