Mosquito repellant classified as insecticide where composition, registration and stated use matched the tariff entry.

A mosquito repellant product containing Transfluthrin 0.88% w/w Liquid Vaporiser was treated as an insecticide rather than a residual "all other goods" item under the Odisha Value Added Tax Act, 2004. Product literature describing it as an effective insecticide for control of adult mosquitoes, together with a certificate of registration of insecticides under the Insecticides Act, 1968, supported classification under Entry 30 of Part II of Schedule B. The product therefore attracted tax at 4%, reflecting that composition, registration and stated use can determine tariff classification.

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Issues: Whether the mosquito repellant product sold by the dealer was classifiable as an insecticide under Entry 30 of Part II of Schedule B to the Odisha Value Added Tax Act, 2004, or as all other goods under Part III of Schedule B to the Odisha Value Added Tax Act, 2004.

Analysis: The product literature showed that the principal ingredient was Transfluthrin 0.88% w/w Liquid Vaporiser, described as an effective insecticide for control of adult mosquitoes. The dealer also held a certificate of registration of insecticides under Section 9(3) of the Insecticides Act, 1968 for manufacture of the relevant liquid vaporiser. These materials supported the view that the product answered the description of an insecticide and not the residual category of all other goods.

Conclusion: The product was correctly classified as an insecticide under Entry 30 of Part II of Schedule B to the Odisha Value Added Tax Act, 2004, and tax at 4% was applicable.

Ratio Decidendi: A mosquito repellant product supported by its composition and statutory insecticide registration may be classified as an insecticide where the evidence shows that it is used for controlling mosquitoes and satisfies the relevant tariff entry description.

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