https://www.taxtmi.com/caselaws?id=76975 HSN-based tariff classification under the Kerala VAT Act turns on the product's specific scheduled description and its dominant commercial use. Mosquito repellents were treated as insect repellents covered by the Third Schedule, so a contrary notification rate could not override that specific coverage. Lizol and Harpic were analysed as cleaning products whose disinfecting effect was incidental, placing them under the cleaning-agent entry. Dettol was treated as an antiseptic and hygiene product, not a medicament used for therapeutic or prophylactic treatment, so the residuary entry applied. The stated ratio is that the primary character of the product governs classification. en-us Wed, 17 Dec 2008 00:00:00 +0530 Fri, 20 Nov 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76975 HSN-based tariff classification under the Kerala VAT Act turns on the product's specific scheduled description and its dominant commercial use. Mosquito repellents were treated as insect repellents covered by the Third Schedule, so a contrary notification rate could not override that specific coverage. Lizol and Harpic were analysed as cleaning products whose disinfecting effect was incidental, placing them under the cleaning-agent entry. Dettol was treated as an antiseptic and hygiene product, not a medicament used for therapeutic or prophylactic treatment, so the residuary entry applied. The stated ratio is that the primary character of the product governs classification. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76975