https://www.taxtmi.com/caselaws?id=352189 Micronutrient products are classifiable under Heading 31.05 as other fertilizers, not under Heading 38.08 as plant growth regulators, because plant growth regulators are organic compounds affecting plant physiological processes, while micronutrients are essential nutrients needed in small quantities for normal growth and development. The Tribunal also relied on the presence of nitrogen and the fact that the goods were mixtures rather than separate chemically defined compounds, leading it to treat them as micronutrient fertilizers. en-us Tue, 14 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352189 Micronutrient products are classifiable under Heading 31.05 as other fertilizers, not under Heading 38.08 as plant growth regulators, because plant growth regulators are organic compounds affecting plant physiological processes, while micronutrients are essential nutrients needed in small quantities for normal growth and development. The Tribunal also relied on the presence of nitrogen and the fact that the goods were mixtures rather than separate chemically defined compounds, leading it to treat them as micronutrient fertilizers. Case-Laws Customs Tue, 14 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352189