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    <title>Court Quashes Circular Extending &#039;Essential Constituent&#039; Definition in Excise Rules for Fertilizers; Circular Deemed Ultra Vires.</title>
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    <description>Classification of goods - 36 products of fertilizers marketed as &#039;Plant Growth Promoters&#039; - Whether the circular can be issued to provide an extended meaning to the term &#039;essential constituent&#039; employed in Note 6 in Chapter 31? - exercise of discretion by the quasi judicial authority cannot be interfered by the circular - circular dated 6-4-2016 quashed and set aside, being ultra vires</description>
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