https://www.taxtmi.com/article/detailed?id=9754 The product is marketed and packaged as a mosquito repellent and, given its insect-repellent chemistry, use, and common parlance identity, it is classifiable under the specific tariff description for repellants rather than a residuary medicament heading; the advance ruling and appellate review both applied specific-over-residual interpretation, common parlance, composition, and usage tests to reach classification under the repellant heading. en-us Mon, 19 Apr 2021 20:31:20 +0530 Mon, 19 Apr 2021 20:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9754 The product is marketed and packaged as a mosquito repellent and, given its insect-repellent chemistry, use, and common parlance identity, it is classifiable under the specific tariff description for repellants rather than a residuary medicament heading; the advance ruling and appellate review both applied specific-over-residual interpretation, common parlance, composition, and usage tests to reach classification under the repellant heading. Articles Goods and Services Tax - GST Mon, 19 Apr 2021 20:31:20 +0530 https://www.taxtmi.com/article/detailed?id=9754