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2008 (5) TMI 170 - AT - Central ExciseClassification of Micronutrient - appellant has claimed classification of the same under sub-heading 3105.00 as “fertilizer”, whereas the Revenue has classified the same as “plant growth regulator”, falling under heading 3808 - it is not the Revenue’s case that micronutrients are effective for growth inhibit or any other physiological change in the plant. As such, it has to be held that the same are fertilizer – assessee’s appeal allowed – classifiable under chapter 31 as fertilizer
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