https://www.taxtmi.com/caselaws?id=784268 The article rules that the product is a micronutrient preparation composed of mixtures of chemical compounds where secondary nutrients (magnesium, zinc, boron) impart the essential character, while phosphorus is present only in small amounts and is not essential. Applying the General Explanatory Notes to Chapter 31, Note 6 and relevant CBIC guidance, such micronutrient preparations containing minor fertilizing elements are excluded from Chapter 31 classification and fall under chemical products not elsewhere specified. Operatively, the product is classifiable under CTH 3824, specifically CTI 38249900, as an other chemical product. en-us Mon, 29 Dec 2025 00:00:00 +0530 Mon, 19 Jan 2026 18:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784268 The article rules that the product is a micronutrient preparation composed of mixtures of chemical compounds where secondary nutrients (magnesium, zinc, boron) impart the essential character, while phosphorus is present only in small amounts and is not essential. Applying the General Explanatory Notes to Chapter 31, Note 6 and relevant CBIC guidance, such micronutrient preparations containing minor fertilizing elements are excluded from Chapter 31 classification and fall under chemical products not elsewhere specified. Operatively, the product is classifiable under CTH 3824, specifically CTI 38249900, as an other chemical product. Case-Laws Customs Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784268