{"id":229765,"date":"2008-04-29T00:00:00","date_gmt":"2008-04-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-commissioner-commercial-taxes-on-29-april-2008"},"modified":"2018-06-17T05:21:21","modified_gmt":"2018-06-16T23:51:21","slug":"ms-reckitt-benckiser-india-vs-commissioner-commercial-taxes-on-29-april-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-reckitt-benckiser-india-vs-commissioner-commercial-taxes-on-29-april-2008","title":{"rendered":"M\/S. Reckitt Benckiser (India) &#8230; vs Commissioner, Commercial Taxes &amp; &#8230; on 29 April, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">M\/S. Reckitt Benckiser (India) &#8230; vs Commissioner, Commercial Taxes &amp; &#8230; on 29 April, 2008<\/div>\n<div class=\"doc_bench\">Bench: S.H. Kapadia, B. Sudershan Reddy<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  3083 of 2008\n\nPETITIONER:\nM\/s. Reckitt Benckiser (India) Ltd.\n\nRESPONDENT:\nCommissioner, Commercial Taxes &amp; Ors.\n\nDATE OF JUDGMENT: 29\/04\/2008\n\nBENCH:\nS.H. KAPADIA &amp; B. SUDERSHAN REDDY\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<br \/>\nO R D E R<\/p>\n<p>CIVIL APPEAL NO. 3083 OF 2008<br \/>\n(Arising out of S.L.P.(C) No.6096\/2007)<\/p>\n<p>\tLeave granted.\n<\/p>\n<p>\tThe short question involved in this Civil Appeal is whether mosquito repellants<br \/>\nand other items fall under Entry 44(5) of Schedule III to Kerala VAT Act, 2003.<br \/>\nThe items are enlisted as follows:\n<\/p>\n<p>Sl.N<br \/>\no.\n<\/p>\n<p>Trade Name<br \/>\nName of Active<br \/>\nIngredient<br \/>\nEntry in relevant Statute<br \/>\nLicensing Authority<br \/>\n Licensing<br \/>\nAuthority\n<\/p>\n<p>1.<br \/>\nMortein Coil, 8<br \/>\nhours, 10 hours and<br \/>\n12 hours<br \/>\nD-trans Allerthrin<br \/>\nEntry 55 in Schedule to<br \/>\nInsecticides Act, 1968 (at page<br \/>\n29 of Volume 2).  License<br \/>\nrequired under Section 3(e) for<br \/>\nmanufacture.  Mandatory<br \/>\ndeclarations are made under<br \/>\nRule 19 of Insecticide Rules,<br \/>\n<span class=\"hidden_text\">1971<\/span><br \/>\nCentral<br \/>\nInsecticide<br \/>\nBoard (CIB) as<br \/>\nper Insecticide<br \/>\nAct, 1968.\n<\/p>\n<p>2.<br \/>\nMortein Mats<br \/>\nPrallethrin<br \/>\nEntry 120 in Schedule to<br \/>\nInsecticides Act, 1968 (at page<br \/>\n29 of Volume 2).  License<br \/>\nrequired under Section 3(e) for<br \/>\nmanufacture.  Mandatory<br \/>\ndeclarations are made under<br \/>\nRule 19 of Insecticide Rules<br \/>\n<span class=\"hidden_text\">1971<\/span>\n<\/p>\n<p>-do-\n<\/p>\n<p>3.<br \/>\nMortein Vaporisers<br \/>\nPrallethrin<br \/>\nEntry 120 in Schedule to<br \/>\nInsecticides Act, 1968 (at page<br \/>\n29 of Volume 2).  License<br \/>\nrequired under Section 3(e) for<br \/>\nmanufacture.  Mandatory<br \/>\ndeclarations are made under<br \/>\nRule 19 of Insecticide Rules,<br \/>\n1971.\n<\/p>\n<p>-do-\n<\/p>\n<p>4.<br \/>\nMortein Instant<br \/>\nCockroach Killer<br \/>\n(CIK) Mortein<br \/>\nInstant Flying Insect<br \/>\nKiller (FIK) Mortein<br \/>\nInstant All Insect<br \/>\nKiller (AIK)<br \/>\nDeltamethrin,<br \/>\nAllethrin,<br \/>\nImiprothrin and<br \/>\nCyphenothrin<br \/>\nCovered under Entry 55 in<br \/>\nSchedule to Insecticides Act,<br \/>\n1968 (at page 29 of Volume 2).\n<\/p>\n<p>License required under Section<br \/>\n3(e) for manufacture.\n<\/p>\n<p>Mandatory declarations are<br \/>\nmade under Rule 19 of<br \/>\nInsecticide Rules, 1971\n<\/p>\n<p>-do-\n<\/p>\n<p>5.<br \/>\nLizol Disinfectant<br \/>\nSurface Cleaner<br \/>\nBenzalkonium<br \/>\nChloride<br \/>\nA disinfectant in terms of<br \/>\nSection 3(b)(ii) of Drugs and<br \/>\nCosmetics Act 1940<br \/>\nDrugs Controller\n<\/p>\n<p>6.<br \/>\nHarpic Toilet Cleaner<br \/>\nHydrochloric Acid<br \/>\n&amp; Sodium<br \/>\nHypochlorite<br \/>\nA disinfectant in terms of<br \/>\nSection 3(b) (ii) of Drugs and<br \/>\nCosmetics Act 1940\n<\/p>\n<p>-do-\n<\/p>\n<p>7.<br \/>\nDettol<br \/>\nChloroxylenol<br \/>\n(PCMX)<br \/>\nFalls under Schedule K read<br \/>\nwith Section 3(b)(ii) of Drugs<br \/>\nand Cosmetics Act 1940\n<\/p>\n<p>-do-\n<\/p>\n<p>\tUnder Section 6 of 2003 Act, goods specified in the Second and Third Schedules<br \/>\nare charged to duty at the rates specified therein whereas goods not falling within<br \/>\nthe said two Schedules are assessable to duty under separate Notifications to be<br \/>\nissued by the State Government.  The narrow controversy in the present case which<br \/>\narose for determination before the High Court was: Whether the above enlisted<br \/>\nitems fall under para 44(5) read with Section 6(1)(a) of the 2003 Act?<br \/>\n\tAccording to the appellant, the said items fall under Para 44(5) which, at the<br \/>\nrelevant time, attracted duty at the rate of 4%, whereas, according to the<br \/>\nDepartment, the said items came under Section 6(1)(d) read with Notification No.82<br \/>\nof 2006 &#8211;  Entry No.66 which attracted the rate of duty of 12.5%.<br \/>\n\tWe have examined the impugned judgment.  In this case, we find that the High<br \/>\nCourt in the impugned judgment has failed to notice the Rules of Interpretation<br \/>\nwhich require that in cases where HSN Code number is indicated against the Tariff<br \/>\nItem mentioned in the Third Schedule, then one has to go by the provisions of the<br \/>\nHSN as adopted by the Customs Tariff Act, 1975.  If that is the case, then, one need<br \/>\nto interpret the Entries in the Third Schedule not only in the light of the Entries in<br \/>\nthe Customs Tariff Act, 1975 but also the judgments applicable to the corresponding<br \/>\nEntries in the Customs Tariff Act.  On the other hand, it is urged on behalf of the<br \/>\nDepartment that HSN, read with Customs Tariff Act, 1975, is not required to be<br \/>\nread, in the present case, as the figure &#8220;3808&#8221; against para 44(5) stood omitted by<br \/>\nKerala Finance Act, 2006 which came into force w.e.f. 1st July, 2006.<br \/>\n\tAt this stage, we may state that the appellant-assessee had moved the<br \/>\nCommissioner under the relevant provisions of the Act for what is called as Advance<br \/>\nClarificatory Order which is very similar to Advance Ruling under the Income Tax<br \/>\nAct.  The Commissioner had decided the matter against the appellant vide order<br \/>\ndated 7th April, 2006.  That decision has been confirmed by the High Court vide<br \/>\nimpugned judgment.\n<\/p>\n<p>\tThe important point which we need to stress is that neither the Commissioner nor<br \/>\nthe High Court has considered the Rules of Interpretation of the Schedules to the<br \/>\nKerala VAT Act, 2003.  The High Court has failed to consider the effect of the<br \/>\nomission of the figure &#8220;3808&#8221; by Kerala Finance Act, 2006.  In our view, a vital<br \/>\naspect is lost sight of.   In the present case, the High Court has held that looking to<br \/>\nthe HSN Code 3808.10.91  repellant for insects such as flies, mosquito, has a direct<br \/>\nrelation to Heading 3808.  At the same time, the High Court has held that HSN Code<br \/>\n8516.79.20 of the Customs Tariff Act which deals with electrical or electronic devices<br \/>\nfor repelling insects fall under HSN Code 8516 and, looking at that HSN Code, the<br \/>\nHigh Court has held that Code 3808.10.91 has to be read along with Heading 3808.<br \/>\n\tThe basic controversy, therefore, which arose before the High Court was whether<br \/>\nthe above items fell within the sub-Heading 3808.10.91.  In this connection, we find<br \/>\nthat Kerala VAT Act is aligned with Customs Tariff which in turn is aligned with<br \/>\nHSN and consequently each product in question was required to be seen in the<br \/>\ncontext of HSN Code and judgments based thereon.<br \/>\n\tKeeping in mind the above controversy, we set aside the impugned judgment and<br \/>\nremit the matter to the High Court for fresh consideration in accordance with law.<br \/>\nWe may add that we express no opinion on the merits of the case.  We keep<br \/>\ncontentions on both sides expressly open.<br \/>\n\tWe may also clarify that under the Act, the transactions which have taken place<br \/>\nprior to 7th April, 2006 will not be taken into account and the advance clarification<br \/>\nwill only apply for the period 7th April, 2006 onwards.  We request the High Court<br \/>\nto expeditiously hear and dispose of the Statutory Appeal of the appellant,<br \/>\npreferably within six months from today.\n<\/p>\n<p>\tCivil Appeal stands disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India M\/S. Reckitt Benckiser (India) &#8230; vs Commissioner, Commercial Taxes &amp; &#8230; on 29 April, 2008 Bench: S.H. Kapadia, B. Sudershan Reddy CASE NO.: Appeal (civil) 3083 of 2008 PETITIONER: M\/s. Reckitt Benckiser (India) Ltd. RESPONDENT: Commissioner, Commercial Taxes &amp; Ors. DATE OF JUDGMENT: 29\/04\/2008 BENCH: S.H. KAPADIA &amp; B. SUDERSHAN REDDY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-229765","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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