M/S NIRMALA DYECHEM vs COMMR.OF CEN.EXC.DAMAN — C.A. No. 4262 - 4263/2011

Status: Disposed.

Disposed

CNR: SCIN010105812011

Filing Date

01-Apr-2011

Registration No

C.A. No. 4262 - 4263/2011

Diary Number

10581/2011

Order Date

10-Apr-2023

Document Type

Judgement - of Main Case

Last updated 26-Mar-2026

Petitioner(s)

  1. 1.M/S NIRMALA DYECHEM

Respondent(s)

  1. 1.COMMR.OF CEN.EXC.DAMAN

Case History

  1. Case disposedDisposed

  2. 11-Jul-2014

    ROP - of Main CaseView PDF

  3. 17-Oct-2013

    ROPView PDF

  4. 19-Jul-2013

    ROP - of Main CaseView PDF

  5. 29-Oct-2012

    ROP - of Main CaseView PDF

  6. 17-Feb-2012

    ROPView PDF

  7. 02-May-2011

    ROP - of Main CaseView PDF

  8. 01-Apr-2011

    Case filed

    Registration No. C.A. No. 4262 - 4263/2011

  9. 18-Jan-2010

    ROP - of Main CaseView PDF

  10. 08-Jan-2010

    ROP - of Main CaseView PDF

  11. 30-Oct-2009

    ROP - of Main CaseView PDF

  12. 24-Aug-2009

    ROP - of Main CaseView PDF

  13. [ 2023 INSC 328 ]

    Judgement - of Main CaseView PDF

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 1335/2010

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casestatus.in Summary

I note that the user is asking me to summarize the case C.A. No. 004262-004263/2011 (Nirmala Dyechem v. Commissioner of Central Excise, Daman). However, the judgment text provided is actually for Civil Appeal No. 1335/2010 (M/S Reckitt Benckiser (India) Ltd. v. Commissioner Commercial Taxes). These are different cases. The document materials include records showing that C.A. 4262-4263/2011 was later consolidated/related to the main Reckitt Benckiser appeal, but the primary judgment judgment rendered is for the Reckitt Benckiser matter. SUMMARY (for the main judgment provided): The Supreme Court partially allowed Reckitt Benckiser's appeal against the Kerala High Court's VAT classification order. On Dettol antiseptic liquid, the Court reversed the High Court, holding it qualifies as a medicament under Entry 36(8)(h)(vi) of the KVAT Schedule (taxable at 4%), not the residuary entry. However, the Court upheld the High Court's classifications for mosquito coils/mats/vaporizers as "mosquito repellents" (not insecticides, 12.5% tax) and Harpic/Lizol as cleaning products (12.5% tax), both under specific VAT entries. This case analysis is maintained by casestatus.in based on publicly available court records.

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