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2008 (12) TMI 357 - KERALA HIGH COURTLizol and Harpic- Items essentially used as stain removers and deodorants though they kill germs as well. HSN Code No. 3808 covers essentially disinfectant and not clearing agent which serves as a disinfectant as well. Not covered under HSN Code No. 3808 and under entry 44(5) of third Schedule to the Kerala Value Added Tax, 2003. Since items are not covered by any other entry of Schedule 2 or 3, these products come under entry 27(4) of Notification No. SRO 82/2006 as stain busters, stain removers etc. Dettol kills germs and a product generally to maintain hygiene. No case that detol is able to prevent or cure any disease, hence it is not a medicament. Item falls under residuary entry of Notification No. SRO 82/2006-Kerala Value Added Tax Act, 2003.
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