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2017 (7) TMI 289 - AT - Central ExciseClassification of Micronutrients - Chelamin, Agromin, Chelafer and Chelacop - Held that: - the impugned products definitely do contain more than one of the essential nutrients listed in the circular, they have also contain recognisable percentage of nitrogen. This being so, the disputed items are certainly micronutrients - 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 dismissed - decided against Revenue.
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