https://www.taxtmi.com/caselaws?id=402999 Zn EDTA and Fe EDTA were examined for tariff classification under the Customs Tariff Act, with Chapter 31 found inapplicable because the products were micronutrient preparations and not fertilizers containing the relevant fertilizing elements in the required manner. They were also not treated as compounds of Chapters 28 or 29 or as plant growth regulators under Chapter 38, and were classified under Heading 3824 99 90. For GST, the goods were covered under Sl. No. 56 of Schedule II of the notifications as micronutrient goods, attracting 12% tax. Recipient registration under the Fertilizer Control Order, 1985 was not a condition for the relevant notification entry. en-us Thu, 17 Sep 2020 00:00:00 +0530 Sat, 22 Mar 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402999 Zn EDTA and Fe EDTA were examined for tariff classification under the Customs Tariff Act, with Chapter 31 found inapplicable because the products were micronutrient preparations and not fertilizers containing the relevant fertilizing elements in the required manner. They were also not treated as compounds of Chapters 28 or 29 or as plant growth regulators under Chapter 38, and were classified under Heading 3824 99 90. For GST, the goods were covered under Sl. No. 56 of Schedule II of the notifications as micronutrient goods, attracting 12% tax. Recipient registration under the Fertilizer Control Order, 1985 was not a condition for the relevant notification entry. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402999