https://www.taxtmi.com/caselaws?id=353412 Micronutrient mixtures containing essential nutrients and nitrogen, and not being separate chemically defined compounds, are treated as other fertilizers under Chapter 31. Single micronutrients that are separate chemically defined compounds fall under Chapter 28 or 29; on that basis, Zinc Sulphate (Agriculture Grade) is classified under Chapter 28. Bio-fertilizers of plant and animal origin are classified under Chapter 31051000, and SSI exemption is unavailable for pesticides and fungicides of chemical origin where the prescribed turnover threshold is exceeded. en-us Wed, 15 Nov 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353412 Micronutrient mixtures containing essential nutrients and nitrogen, and not being separate chemically defined compounds, are treated as other fertilizers under Chapter 31. Single micronutrients that are separate chemically defined compounds fall under Chapter 28 or 29; on that basis, Zinc Sulphate (Agriculture Grade) is classified under Chapter 28. Bio-fertilizers of plant and animal origin are classified under Chapter 31051000, and SSI exemption is unavailable for pesticides and fungicides of chemical origin where the prescribed turnover threshold is exceeded. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353412