https://www.taxtmi.com/caselaws?id=402951 Classification under Chapter 31 turns on the product's essential composition and the specific tariff description. Organic Manure, containing animal and vegetable inputs along with mineral and chemically derived components, was held not to be an exclusive animal or vegetable fertiliser and was placed under heading 3105. Bio-fertilizers, being micro-organism based cultures for agricultural use, were classified under heading 3002. Nitrogenous Mixture Fertilizers, consisting mainly of ammonium sulphate and urea with gypsum and related additives, were classified under heading 3102. Mixture Fertilizers, containing multiple fertilising elements such as nitrogen, phosphorus and potassium, fell under heading 3105. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402951 Classification under Chapter 31 turns on the product's essential composition and the specific tariff description. Organic Manure, containing animal and vegetable inputs along with mineral and chemically derived components, was held not to be an exclusive animal or vegetable fertiliser and was placed under heading 3105. Bio-fertilizers, being micro-organism based cultures for agricultural use, were classified under heading 3002. Nitrogenous Mixture Fertilizers, consisting mainly of ammonium sulphate and urea with gypsum and related additives, were classified under heading 3102. Mixture Fertilizers, containing multiple fertilising elements such as nitrogen, phosphorus and potassium, fell under heading 3105. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402951