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2020 (1) TMI 707 - HC - GSTClassification of goods - odomos - Appellate Authority has upheld the ruling of the Authority for Advance Ruling classifying odomos (product in issue), under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 - whether classified under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 or under heading no. 3004 of the Customs Tariff Act, 1975? HELD THAT:- A perusal of the classification heading no. 38089191 shows that the product in question is a neat fit into the description of products laid down therein. No laboured process of reasoning is required since the heading no.38089191, is clear as daylight - The conclusion of the Appellate Authority in this regard are consistent with the Rules of interpretation and judicial authority in point. The invocation of the general entry called “others” by the petitioner is clearly misconceived, since the product in question is covered by a specific description in the heading under which the product has been classified - This Court is not persuaded to take a different view. It is established that all attributes of mosquito repellents relevant for a judicial enquiry of this nature are found in the product in question. This is not a fit case to judicially review the impugned order. Consequently, we decline to exercise our discretionary jurisdiction under Article 226 of the Constitution of India in favour of the petitioner - there is no palpable infirmity in the classification of the product in the order passed by the Appellate Authority. Petition dismissed.
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