Central Excise - Classification of Micro Nutrients - Clarification regarding

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....elhi Subject : Central Excise - Classification of Micro Nutrients - Clarification regarding A doubt has been expressed regarding the classification of the product 'micro nutrients' whether under Heading No. 31.05 as 'fertilisers' or under Heading No. 38.08 as 'plant growth regulator'. 2. The matter has been examined in consultation with the Deputy Chief Chemist, CRCL, New Delhi. The produ....

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....a plant grow regulator. As per authentic literature on chemical technology, salts of boron, manganese, zinc, copper, iron, moibdenum' are known as trace elements. It is because of the fact that they are essential for plant growth in small amounts only. Absence of trace elements leads to stinted growth and lead in the course of several plant diseases. They are, therefore, plant growth regulators wh....