https://www.taxtmi.com/circulars?id=6527 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. en-us Thu, 24 May 1990 00:00:00 +0530 Wed, 02 Jan 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6527 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. Circulars Central Excise Thu, 24 May 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6527