1993 (6) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red and cleared by the two appellants, consisting of mixtures of sulphates of Fe, Cu, Zn, Mn, Mo, B were classifiable as plant growth regulators under Heading 3808.90 as claimed by the department, or as fertilisers (which were exempted) as contended by the appellants. 3. In support of their contention the appellants have relied upon various decisions under the old tariff to show that these micronutrients were regarded by the department as well as by the trade as fertilisers. It was also pointed out that as per the test report of the Dy. Chief Chemist such micronutrients were not plant growth regulators. 4. It was, however, stated that such micronutrients did not include NPK and were. therefore, excluded from the scope of fer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he category of plant growth regulators. 7. Considered. The contention of the appellants that the Micronutrients are regarded in the trade as fertilisers and hence this classification should be preferred over in other classification as also held by the department in the past is not tenable because the criterion of trade parlance will only apply subject to the tariff definition. In this case w.e.f. 1-3-1986 when the new Central Excise Tariff was introduced, the Chapter Note 6 made it very clear that term `other fertilisers' will only include those which contain at least one of the major nutrients, namely, N, P or K. which condition was not fulfilled in the case of micronutrients. Moreover, in terms of the rules of interpretation speci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rm plant growth regulators. The scope of the term "nutrients" in the said quotation obviously includes, viz. regulation of competition to the main crop, refers to micronutrients since major nutrients like N, P and K are covered under the scope of the term `fertilisers' as had been contended by the appellants in support of their claim that micronutrients were also fertilisers. 9. They had claimed that certain nutrients like N, P, K are required by the plant in large quantities and are traditionally known as fertilisers. Others are required in smaller quantities, and the treace elements like Fe, Cu, Zn, Mn, Mo etc. are required only in very small quantities and are called as micronutrients. 10. It is thus seen that though in a....