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2017 (12) TMI 458 - AT - CustomsClassification of goods - micronutrients - Department has a taken a view that the goods merit classification under CETH 38.08 as Plant Growth Regulator, whereas the respondents claim classification as other fertilizers under CETH 31.05 - Held that: - the issue has already been settled in the case of CCE & ST, Hyderabad-IV Versus M/s 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. Micronutrients will be classified under CETH 31.05 as other fertilizers - appeal dismissed - decided against Revenue.
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