https://www.taxtmi.com/caselaws?id=362243 Tariff classification of agricultural micronutrients turned on their true functional character and the scheme of the chapter notes, not on their chemical composition alone. Products used to correct soil deficiency and support plant nutrition were treated as fertilisers rather than plant growth regulators, because plant growth regulators are hormones that influence growth and do not act as nutrients. The presence of nitrogen in chelated micronutrients was sufficient to attract heading 3105 where the goods were of a kind used as fertilisers and nitrogen functioned as an essential constituent, even if present in small quantity. Functional agricultural use and the chapter notes therefore governed classification. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 22 Jun 2018 06:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362243 Tariff classification of agricultural micronutrients turned on their true functional character and the scheme of the chapter notes, not on their chemical composition alone. Products used to correct soil deficiency and support plant nutrition were treated as fertilisers rather than plant growth regulators, because plant growth regulators are hormones that influence growth and do not act as nutrients. The presence of nitrogen in chelated micronutrients was sufficient to attract heading 3105 where the goods were of a kind used as fertilisers and nitrogen functioned as an essential constituent, even if present in small quantity. Functional agricultural use and the chapter notes therefore governed classification. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362243