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of <h1>Micro-nutrients reclassified as fertilizers under heading 31.05, per Central Excise Tariff; previous classification withdrawn.</h1> The circular from the Central Board of Excise & Customs clarifies the classification of micro-nutrients under the Central Excise Tariff. Initially classified as 'plant growth regulators' under heading 38.08, the Indian Micro Fertilisers Manufacturers' Association advocated for classification under heading 31.05 as 'Other Fertilisers.' After consultation with the Ministry of Agriculture and the Chief Chemist, it was determined that micro-nutrients, as listed in the Fertilizer (Control) Order, 1985, should be classified as fertilisers under heading 31.05. Consequently, the previous classification under heading 38.08 is withdrawn, and all pending assessments should be finalized accordingly.
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