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2018 (9) TMI 248 - CESTAT CHENNAIClassification of goods - Chelated Zinc as 12% - Chelated Iron as 12% Fe - mixture of Chelated substance - whether the said products are classifiable under 3105 as “other fertilizers or as “Plant Growth Regulators‟ under CETA 3808 9340? - benefit of N/N. 4/2006-CE dated 1.3.2006. Held that:- The issue of classification of “micronutrients‟ has been in confusion for a number of years - We find resonance in a recent decision of the Tribunal, in Commissioner of Central Excise, Hyderabad Vs. Aries Agrovet Industries Ltd. [2017 (7) TMI 289 - CESTAT HYDERABAD], where it was held that In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the said goods would therefore come under the ambit of micronutrient fertilisers and will then required to be classified as in other fertilisers in CETH 31.05. Appeal allowed - decided in favor of appellant.
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