Micronutrients reclassified as plant growth regulators, directing their classification under the relevant tariff heading and finalisation of pending assessments. The product comprising trace elements (iron, copper, zinc, molybdenum, boron) lacks nitrogen, phosphorus and potassium and therefore does not qualify as a fertiliser under Heading 31.05; it functions as a plant growth regulator and should be classified under Heading 38.08, with field formations and trade notified and pending assessments finalised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Micronutrients reclassified as plant growth regulators, directing their classification under the relevant tariff heading and finalisation of pending assessments.
The product comprising trace elements (iron, copper, zinc, molybdenum, boron) lacks nitrogen, phosphorus and potassium and therefore does not qualify as a fertiliser under Heading 31.05; it functions as a plant growth regulator and should be classified under Heading 38.08, with field formations and trade notified and pending assessments finalised accordingly.
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