Micronutrient classification under Chapter 31 accepted as fertilizer where plant growth regulator function was not proved.

A micronutrient product used for plant growth was classifiable as "other fertilizer" under Heading 3105.00 because Chapter 31 did not require a specific nitrogen, phosphorus or potassium percentage and the presence of nitrogen as a chelating agent supported its fertilising character. The record did not establish that the product functioned as a plant growth regulator by inhibiting, promoting, or otherwise altering physiological processes in plants, which is necessary for Heading 3808. The classification as fertilizer was therefore accepted and the contrary plant growth regulator classification was rejected.

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Issues: Whether the product Micronutrient was classifiable as an "other fertilizer" under Heading 3105.00 or as a plant growth regulator under Heading 3808.

Analysis: The classification turned on the tariff description and the nature of the product. The product was found to be used for plant growth and to fall within the scope of "other fertilizers" under Chapter 31. The absence of a specific percentage requirement for nitrogen, phosphorus or potassium under Chapter 31 was noted, and the presence of nitrogen as a chelating agent was treated as sufficient to support fertilizing character. The record did not establish that the product operated as a plant growth regulator by inhibiting, promoting, or otherwise altering physiological processes in plants in the manner required for classification under Heading 3808.

Conclusion: The product was held classifiable as fertilizer under Heading 3105.00 and not as a plant growth regulator under Heading 3808, in favour of the assessee.

Final Conclusion: The impugned classification order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: A micronutrient product used for plant growth is classifiable as "other fertilizer" under Chapter 31 when its character as a plant growth regulator is not established by evidence of physiological alteration in plants.

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