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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of micronutrients: chemically defined compounds fall outside fertilizer tariff heading; otherwise treat as fertilizers.</h1> Classification of micronutrients depends on chemical character: a separate chemically defined compound is excluded from the 'Other Fertilizer' tariff heading and must be classified under chemically defined compound chapters; if not chemically defined, and if it contains primary nutrients such as N, P or K or otherwise fits fertilizer descriptions, it is classifiable as an 'Other Fertilizer.' Administrative notifications under fertiliser control do not determine tariff classification.

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