https://www.taxtmi.com/caselaws?id=781207 Micronutrient products used as fertilizers fall within Chapter 31 when Chapter Note 6 is satisfied, meaning the product contains at least one fertilizing element-nitrogen, phosphorus or potassium-as an essential constituent. On that basis, the Tribunal treated Heading 3105 as covering the goods as other fertilizers and rejected classification as plant growth regulators under Chapter 38. The settled view applied the product composition and the relevant CBEC circular to confirm that the presence of a fertilizing element in a mixed formulation does not prevent classification as a fertilizer. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781207 Micronutrient products used as fertilizers fall within Chapter 31 when Chapter Note 6 is satisfied, meaning the product contains at least one fertilizing element-nitrogen, phosphorus or potassium-as an essential constituent. On that basis, the Tribunal treated Heading 3105 as covering the goods as other fertilizers and rejected classification as plant growth regulators under Chapter 38. The settled view applied the product composition and the relevant CBEC circular to confirm that the presence of a fertilizing element in a mixed formulation does not prevent classification as a fertilizer. Case-Laws Central Excise Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781207