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of <h1>Micronutrient Classification Under Central Excise: Fertilizers, Plant Growth Regulators, or Chemical Compounds? Refer to CET Chapters 31.05, 38.08, 28.</h1> The circular addresses the classification of micronutrients under the Central Excise Tariff. It clarifies that micronutrients, which are essential for plant growth in small quantities, may be classified as fertilizers under CET Chapter 31.05, plant growth regulators under 38.08, or separate chemically defined compounds under Chapter 28, depending on their composition. The classification depends on whether the micronutrient is a separate chemically defined compound and whether it contains nitrogen, phosphorus, or potassium. The notification under the Fertiliser (Control) Order is deemed irrelevant for classification purposes. The circular modifies previous instructions and directs that pending assessments be finalized based on these guidelines.
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