https://www.taxtmi.com/caselaws?id=31245 A micronutrient product used for plant growth was classifiable as "other fertilizer" under Heading 3105.00 because Chapter 31 did not require a specific nitrogen, phosphorus or potassium percentage and the presence of nitrogen as a chelating agent supported its fertilising character. The record did not establish that the product functioned as a plant growth regulator by inhibiting, promoting, or otherwise altering physiological processes in plants, which is necessary for Heading 3808. The classification as fertilizer was therefore accepted and the contrary plant growth regulator classification was rejected. en-us Wed, 28 May 2008 00:00:00 +0530 Fri, 24 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31245 A micronutrient product used for plant growth was classifiable as "other fertilizer" under Heading 3105.00 because Chapter 31 did not require a specific nitrogen, phosphorus or potassium percentage and the presence of nitrogen as a chelating agent supported its fertilising character. The record did not establish that the product functioned as a plant growth regulator by inhibiting, promoting, or otherwise altering physiological processes in plants, which is necessary for Heading 3808. The classification as fertilizer was therefore accepted and the contrary plant growth regulator classification was rejected. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31245