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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 as fertilisers confirmed, shifting tariff treatment to other fertiliser category and guiding pending assessments.</h1> Micronutrients listed under Schedule 1 Part A of the Fertilizer Control Order and their mixtures are recognised as fertilisers and, under the Interpretative Rules of the Central Excise Tariff, merit classification with fertilisers; they should therefore be classified under the tariff category for Other Fertilisers, and the earlier circular treating them as plant growth regulators is withdrawn.

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