https://www.taxtmi.com/caselaws?id=398468 Bio agricultural products composed of living micro-organisms were distinguished from fertilisers under heading 3101 because they are cultured and packed for application to seeds, plant surfaces or soil, rather than functioning as animal, vegetable or organic fertilisers. On that basis, RhizoMyx and Rhizomyco were found outside heading 3101 of the Customs Tariff. The products were then treated as cultures of micro-organisms under heading 3002, specifically tariff item 30029030 excluding yeasts. They were therefore classifiable under tariff item 30029030 of the First Schedule to the Customs Tariff Act, 1975, and correspondingly under Entry 61 of Schedule II of Notification No. 1/2017-Central Tax (Rate). en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398468 Bio agricultural products composed of living micro-organisms were distinguished from fertilisers under heading 3101 because they are cultured and packed for application to seeds, plant surfaces or soil, rather than functioning as animal, vegetable or organic fertilisers. On that basis, RhizoMyx and Rhizomyco were found outside heading 3101 of the Customs Tariff. The products were then treated as cultures of micro-organisms under heading 3002, specifically tariff item 30029030 excluding yeasts. They were therefore classifiable under tariff item 30029030 of the First Schedule to the Customs Tariff Act, 1975, and correspondingly under Entry 61 of Schedule II of Notification No. 1/2017-Central Tax (Rate). Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398468