M/S. Reckitt Benckiser (India) Ltd vs Commissioner, Commercial Taxes & Ors

The Supreme Court addressed whether mosquito repellants and similar items fall under Entry 44(5) of Schedule III to the Kerala VAT Act, 2003. The Court held that the interpretation of tariff items must consider the HSN Code as per the Customs Tariff Act, 1975, and that the omission of the HSN figure '3808' by the Kerala Finance Act, 2006, affects the applicability of the lower duty rate. The Court concluded that the items in question do not qualify for the 4% duty rate under Entry 44(5) but are subject to the higher rate of 12.5% under Section 6(1)(d).