https://www.taxtmi.com/caselaws?id=83674 Micronutrients composed of sulphates of Fe, Cu, Zn, Mn, Mo and B were treated as plant growth regulators under Heading 38.08 because classification had to follow the tariff description and chapter notes, and Chapter Note 6 to Chapter 31 limited "other fertilisers" to products containing at least one major nutrient, N, P or K, which these products lacked. The Explanatory Notes to HSN Chapter 38 supported their use in trace quantities to improve plant growth and yield. On limitation and penalty, long-standing classification doubt and prior contrary treatment meant mere non-declaration was insufficient; absent positive suppression or comparable culpable conduct, extended limitation and penalty were not justified. en-us Tue, 01 Jun 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83674 Micronutrients composed of sulphates of Fe, Cu, Zn, Mn, Mo and B were treated as plant growth regulators under Heading 38.08 because classification had to follow the tariff description and chapter notes, and Chapter Note 6 to Chapter 31 limited "other fertilisers" to products containing at least one major nutrient, N, P or K, which these products lacked. The Explanatory Notes to HSN Chapter 38 supported their use in trace quantities to improve plant growth and yield. On limitation and penalty, long-standing classification doubt and prior contrary treatment meant mere non-declaration was insufficient; absent positive suppression or comparable culpable conduct, extended limitation and penalty were not justified. Case-Laws Central Excise Tue, 01 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83674