https://www.taxtmi.com/caselaws?id=411727 Chelated micronutrient mixtures, including chelated zinc, chelated iron and MNM chelated, were held classifiable under Heading 3105 as other fertilizers rather than under Heading 3808 as plant growth regulators. The classification turned on the goods' chemical composition and use, including the presence of nitrogen through ammonia used in manufacture. Relying on an earlier decision in the assessee's own case, the Tribunal accepted that Note 6 to Chapter 31 did not require any minimum prescribed percentage of nitrogen, found no evidence that the nitrogen was not an essential constituent, and allowed exemption under the relevant notifications. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 02 Sep 2021 08:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411727 Chelated micronutrient mixtures, including chelated zinc, chelated iron and MNM chelated, were held classifiable under Heading 3105 as other fertilizers rather than under Heading 3808 as plant growth regulators. The classification turned on the goods' chemical composition and use, including the presence of nitrogen through ammonia used in manufacture. Relying on an earlier decision in the assessee's own case, the Tribunal accepted that Note 6 to Chapter 31 did not require any minimum prescribed percentage of nitrogen, found no evidence that the nitrogen was not an essential constituent, and allowed exemption under the relevant notifications. Case-Laws Central Excise Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411727