TMI Blog2008 (12) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. - 6 of 2006 - - - Dated:- 17-12-2008 - C.N. Ramachandran Nair and Harun-UI-Rashid, JJ. Shri Vijayan. K.U., for the Petitioner. None, for the Respondent. [ Judgment per: C.N. Ramchandran Nair, J .]. - This Appeal, though originally dismissed by this Court vide judgment dated 27-11-2006, is restored to file of this Court vide judgment of the Supreme Court dated 29-4-2008 in the Civil Appeal filed by the assessee. We have heard senior counsel Sri. Joseph Vellappally and Sri. K.N. Sreekumar appearing for the appellant, and Sri. K. Vinod Chandran, Special Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guidelines may be followed: I. The commodities which are given four digit HSN number shall include all those commodities coming under that heading of the HSN. If the above rule is applied, then commodities covered against four digit HSN numbers shall include all those commodities coming under that heading of HSN. On going through the items serially mentioned under HSN Code 3808 we find that Insecticides, and Allethrin which is the active ingredient of appellant's products above referred are covered under sub-entries. In fact, Entry 3808 10 91 provides for repellents for insects such as flies, mosquito. In view of specific coverage of repellents for insects such as flies and mosquito under the above heading, Rule 1 of the Rules of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e unamended provision and we are concerned only with validity of clarification issued by the Commissioner under Section 94 of the Act. Therefore the effect of amendment is left open for consideration and adjudication by the assessing officer in the course of assessment as the appellant has not sought clarification for the period after amendment. 4. The remaining products of the appellant, which are covered by main clarification order against which this appeal is filed are the products sold under the brand names, Lizol, Harpic and Dettol. The appellant's case is that Lizol and Harpic are disinfectant specifically falling under HSN Code No. 3808 40 00 and therefore these items will fall under Entry 44(5) of Third Schedule to the Act. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts, namely, Lizol and Harpic is removal of stains and used as a cleaning agent of all surfaces, we reject the appellant's claim that the items fall under HSN Code No. 3808 and under Entry 44(5) of Third Schedule to the Act. Since the items are not covered by any other Entry of Schedule 2 or 3, these products come under Entry 27(4) of SRO 82/2006 as stain busters, stain removers, abir, blue and all kinds of cleaning powder and liquids including floor and toilet cleaning. 6. So far as Dettol is concerned, appellant's case is that it is a medicament falling under Entry 36(8) of Third Schedule to the Act. For easy understanding, product description attached to the bottle is extracted hereunder: Dettol: Effective protection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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