Classification of micronutrients as fertilisers confirmed, shifting tariff treatment to other fertiliser category and guiding pending assessments. 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under the tariff category for Other Fertilisers, and the earlier circular treating them as plant growth regulators is withdrawn.