https://www.taxtmi.com/caselaws?id=783358 Customs classification of Flamberge depended on its essential character and primary function: because it contained amino acids and peptides and operated by stimulating plant physiological processes, improving nutrient uptake, stress tolerance, root development, flowering and fruiting, it was classified under CTH 3808 as a plant growth regulator, not under CTH 3101 as a fertilizer. Registration or inclusion under the Fertilizer (Inorganic, Organic or Mixed) (Control) Order, 1985 was held not to control tariff classification, which remained governed by the Customs Tariff, the General Rules for Interpretation and the relevant chapter notes. The product was therefore placed under CTI 38089340. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 11:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783358 Customs classification of Flamberge depended on its essential character and primary function: because it contained amino acids and peptides and operated by stimulating plant physiological processes, improving nutrient uptake, stress tolerance, root development, flowering and fruiting, it was classified under CTH 3808 as a plant growth regulator, not under CTH 3101 as a fertilizer. Registration or inclusion under the Fertilizer (Inorganic, Organic or Mixed) (Control) Order, 1985 was held not to control tariff classification, which remained governed by the Customs Tariff, the General Rules for Interpretation and the relevant chapter notes. The product was therefore placed under CTI 38089340. Case-Laws Customs Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783358