Chelated micronutrient mixtures classified as other fertilizers under Heading 3105, with exemption upheld on nitrogen content and use.

Chelated micronutrient mixtures, including chelated zinc, chelated iron and MNM chelated, were held classifiable under Heading 3105 as other fertilizers rather than under Heading 3808 as plant growth regulators. The classification turned on the goods' chemical composition and use, including the presence of nitrogen through ammonia used in manufacture. Relying on an earlier decision in the assessee's own case, the Tribunal accepted that Note 6 to Chapter 31 did not require any minimum prescribed percentage of nitrogen, found no evidence that the nitrogen was not an essential constituent, and allowed exemption under the relevant notifications.

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Issues: Whether chelated micronutrient mixtures, namely chelated zinc, chelated iron and MNM chelated, were classifiable under Heading 3105 as other fertilizers and entitled to exemption, or under Heading 3808 as plant growth regulators.

Analysis: The dispute turned on the chemical composition and use of the goods, particularly whether nitrogen present through the ammonia used in manufacture made the goods products of a kind used as fertilizers and containing, as an essential constituent, at least one fertilising element. The record showed nitrogen content in the samples and the earlier decision in the same assessee's case had already held that no minimum prescribed percentage of nitrogen was required under Note 6 to Chapter 31. The Tribunal followed that earlier view, noted the absence of evidence showing that the nitrogen present was not an essential constituent, and accepted classification under Heading 3105 with the benefit of the relevant exemption notifications.

Conclusion: The goods were correctly classifiable as other fertilizers under Heading 3105, not as plant growth regulators under Heading 3808, and the assessee was entitled to exemption.

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