JUDGMENT :

Ajay Bhanot, J.

1. The petitioner has invoked the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, being aggrieved by the order dated 19.08.2019 passed by the Appellate Authority for Advance Ruling for Goods and Services Tax, Uttar Pradesh. The order assailed in the writ petition dated 19.08.2019 has been passed under Section 101 of the Central Goods and Services Tax Act, 2017 and Uttar Pradesh Goods and Services Tax Act, 2017.

2. By means of the impugned order dated 19.08.2019, in the instant writ petition, the 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. The petitioner has also prayed that a writ in the nature of mandamus to be issued for classification of the product odomos as medicine under heading no. 3004 of the Customs Tariff Act, 1975.

3. Sri Atul Gupta, learned advocate for the petitioner contends that the product in question odomos is a medicament and has been incorrectly classified as a mosquito repellent. The Appellate Authority misdirected itself in law by overlooking the fact that the product odomos has all characteristics of a medicine and is used as such. He further submits that the chemical composition of the product in question also establishes that the essential character of the product is that of a medicine.

4. Learned advocate for the Revenue on the other hand submits that the product was correctly classified under the appropriate entry/heading by the Authority for Advance Ruling as well as the Appellate Authority under the Act. Learned advocate for the Revenue also pointed out the process of reasoning adopted by the authorities below and the material in the record, to contend that there was no flaw in the decision making process.

5. Heard the learned advocate for the parties.

6. The controversy will be decided by us in the following sequence. The salient findings of the impugned order passed by the Appellate Authority shall be followed by a summarisation of the nature and scope of an enquiry to determine the classification of products under fiscal statutes. The authorities in point shall be detailed thereafter. The narrative shall be taken forward by consideration of the decision making process and the nature of findings by the authority below within limits of judicial review. Finally, the correctness of the order shall be seen in light of such discussion.

7. A perusal of the impugned order dated 19.08.2019 passed by the Appellate Authority, reveals that the line of enquiry made by the Appellate Authority into how the appellant/petitioner identified and sold the product in the market yielded the following results:

“13.6. As stated in preceding paragraphs, the appellant declare prominently on the packing of the goods under reference that it is "mosquito repellent cream". The advertisement and publicity of these goods is also done as a mosquito repellent. It would also not be out of place to mention that the appellant's own website www.dabuar.com, describes Odomos as a 'mosquito repellent'. No doubt, that characteristic of these goods, which aid in prevention of vector borne diseases by preventing mosquito bites, is also mentioned; however, it is a matter of common knowledge that public or market identity of the product is as a mosquito repellent.”

8. After investigation into the characteristics of the product as understood in common parlance or as perceived by the common-person or the market and its usage, the Appellate Tribunal set forth the following findings :-

“13.6. …All of the above to state the common truth that the primary motive of the common person, for using materials like the subject goods, is to save and protect themselves from mosquito bites even if there is no or negligible incidence of mosquito borne diseases in the