https://www.taxtmi.com/highlights?id=59920 Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the ‘Micronutrients’. However, as discussed, as per specifications for the products ‘Zn-EDTA’ and ‘Fe-EDTA’ given in the Fertilizer Control Order, 1985, minimum 12 percent of Zinc is essential in the product ‘Zn-EDTA’ and minimum 12 percent of Iron is essential in the product ‘Fe-EDTA. Thus, the essential character of the product ‘Zn EDTA’ is given by Zinc and essential character of the product ‘Fe EDTA’ is given by Iron. - the product “Zn EDTA” and “Fe EDTA” being supplied by the appellant are classifiable under heading 3824 / Tariff Item 3824 99 90 of the CTA, 1975. - AAAR en-us Fri, 01 Oct 2021 18:47:11 +0530 Fri, 01 Oct 2021 18:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59920 Classification of goods - Zn EDTA (Zinc Ethylenediamine Tetra Acetic Acid) - There is no specific heading in the tariff (CTA, 1975) for classification of the ‘Micronutrients’. However, as discussed, as per specifications for the products ‘Zn-EDTA’ and ‘Fe-EDTA’ given in the Fertilizer Control Order, 1985, minimum 12 percent of Zinc is essential in the product ‘Zn-EDTA’ and minimum 12 percent of Iron is essential in the product ‘Fe-EDTA. Thus, the essential character of the product ‘Zn EDTA’ is given by Zinc and essential character of the product ‘Fe EDTA’ is given by Iron. - the product “Zn EDTA” and “Fe EDTA” being supplied by the appellant are classifiable under heading 3824 / Tariff Item 3824 99 90 of the CTA, 1975. - AAAR Highlights GST Fri, 01 Oct 2021 18:47:11 +0530 https://www.taxtmi.com/highlights?id=59920