https://www.taxtmi.com/caselaws?id=89165 Micronutrients meant for plant growth were treated as fertilisers for Central Excise Tariff sub-heading 3105.00, and the exemption under Notification No. 181/86-CX was held available. The analysis applied the binding effect of departmental circulars, including the circular withdrawing the earlier contrary view, and followed the Supreme Court ratio relied upon in the document. On that basis, the contrary classification could not be sustained, and the assessee's treatment of the products as fertilisers was affirmed. en-us Wed, 12 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89165 Micronutrients meant for plant growth were treated as fertilisers for Central Excise Tariff sub-heading 3105.00, and the exemption under Notification No. 181/86-CX was held available. The analysis applied the binding effect of departmental circulars, including the circular withdrawing the earlier contrary view, and followed the Supreme Court ratio relied upon in the document. On that basis, the contrary classification could not be sustained, and the assessee's treatment of the products as fertilisers was affirmed. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89165