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    <title>Micro Nutrient Mixtures -Whether it is Plant Growth Regulator or Other Fertiliser under Central Excise classification?</title>
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    <description>Micronutrient mixtures that chemical testing shows to contain nitrogen, phosphorus or potassium and that are treated as fertilisers by agricultural licensing should be classified as other fertilisers under the Chapter 31 heading rather than as plant growth regulators; the method of manufacture and whether the product is a separate chemically defined compound are decisive factors for classification and excise treatment.</description>
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      <description>Micronutrient mixtures that chemical testing shows to contain nitrogen, phosphorus or potassium and that are treated as fertilisers by agricultural licensing should be classified as other fertilisers under the Chapter 31 heading rather than as plant growth regulators; the method of manufacture and whether the product is a separate chemically defined compound are decisive factors for classification and excise treatment.</description>
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