TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Circular Clarifies Classification of Micronutrients, PGRs, and Fertilizers Under Central Excise; Previous Guidelines Rescinded.</h1> The circular addresses the classification issues of micronutrients, multi-micronutrients, plant growth regulators (PGRs), and fertilizers under Central Excise. It clarifies that micronutrients, essential for plant growth, do not qualify as fertilizers under Chapter 31 unless they contain nitrogen, phosphorus, or potassium. PGRs, distinct from nutrients, are classified under specific tariff headings. The circular also explains that mixtures of micronutrients with fertilizers are classified based on their essential character. Previous circulars on the subject are rescinded, and the new guidelines are to be followed for classification. The document includes expert opinions and detailed descriptions of micronutrients and PGRs.
TaxTMI 
TaxTMI 
