Chelated Zinc and Iron Mixtures Classified as CETA 31.05 Under Central Excise; Nitrogen Component Considered Essential.

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....Classification of goods - chelated micronutrient mixtures - Chelated Zinc at 12% EDTA - Chelated Iron as 12% Fe EDTA - MNM Chelated - there is nothing forthcoming on record nor any evidence brought forth by the department to indicate that the Nitrogen present in the impugned goods though in admittedly small percentages are NOT an ‘essential constituent’ of the impugned goods. - goods to be classified under CETA 31.05 - AT....