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Classification of Micronutrients, Multi-micro nutrients, Plant Growth Regulators and Fertilizers

Central Excise - 1022/10/2016-CX - Dated:- 6-4-2016 - Circular No.: 1022/10/2016-CX F. No. 106/03/2013-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 6th April, 2016 To, Principal Chief Commissioner of Central Excise/ Service Tax (All), Chief Commissioner of Central Excise/ Service Tax (All), Principal Commissioner of Central Excise/ Service Tax (All), Webmaster, CBEC Madam/Sir Sub: - reg. The issue of has remained a di .....

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wth regulators and fertilizers is explained in the following paragraphs. 2.1 Micronutrients are essential nutrients that are required in small quantities for the normal growth and development of plants. As on today, iron (Fe), manganese (Mn), zinc (Zn), copper (Cu), boron (B), molybdenum (Mo), nickel (Ni) and chlorine (Cl) are included in this category. These elements are also called minor or trace elements, but this does not mean that they are less important than macronutrients. Reply received .....

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Central Excise Tariff. For classification under chapter 31 , at least one of the elements, namely- nitrogen, phosphorus or potassium should be an essential constituent of the fertilizer as per chapter note 6 of chapter 31. 2.2 There is no specific heading in the tariff for classification of micronutrients. However, where the micronutrient is a separate chemically defined compound, it will be classifiable under the heading for that chemically defined compound under chapter 28 or chapter 29. For .....

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stered under the Fertilizer Control Order, 1985. 3.1 Plant Growth Regulators are defined as organic compounds other than nutrients that affect the physiological processes of growth and development in plants when applied in low concentration. Plant growth regulators are active at low concentrations in promoting, inhibiting or modifying growth and development. They are either natural or synthetic compounds that are applied directly to a target plant to alter its life processes and its structure to .....

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, development and ripening of fruits etc. Synthetic organic chemicals are also used as PGRs and are industrially produced and marketed. A list of some of the PGRs industrially produced in India is enclosed with the reply of IARI. 3.2 It would thus be noted that PGRs are different from nutrients, be it macronutrient or micronutrient. The difference between PGR and micronutrient has been clearly brought out in the reply from ICAR. PGR as a substance is specifically covered under CETH 3808. More sp .....

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purpose of classification of any product as "other fertilizers", chapter note 6 of Chapter 31 is relevant which provides that the term "other fertilizers" applies only to products of a kind used as fertilizers and contain, as an essential constituent, at least one of the elements nitrogen, phosphorus or potassium. It is quite clear that for any product to merit classification under CETH3105 as other fertilizers, the product must have nitrogen or phosphorus or potassium or the .....

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laid down in chapter note 1 (b) and in the HSN Explanatory Notes to the heading 3105.90, reinforce the above conclusion. It may also be noted that notifications issued under Fertilizer Control Order are not relevant for deciding classification under the Central Excise Tariff. 5. Mixtures of micronutrients/multi-micronutrients with fertilisers are also manufactured and sold. They shall be classified according to their essential characters and general rules for interpretation of the schedule to th .....

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or included. 6. Past circulars of the Board on the subject namely 79/79/94-CX dt 21-11-94 and 392/25/98 - CX dt 19-5-1998 stand rescinded. Classification of Micronutrients, Multi-micronutrients, Plant Growth Regulators and Fertilizers shall be governed by the clarification contained in this circular to the extent the product under consideration is covered by the circular. 7. Difficulty experienced, if any, in implementing the circular should be brought to the notice of the Board. Hindi version .....

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molybdenum (Mo), nickel (Ni) and chlorine (Cl) are included in this category. The concentration of these nutrients in plants is found often within 100 mg kg-I (on dry weight basis). except Fe and Mn, which can go normally up to about 500 mg kg-1. These elements are also known as minor or trace elements, but this does not mean that they are less important than macronutrients. Functions Iron Iron is a constituent of two groups of proteins, viz. (a) Herne proteins containing Fe porphyrin complex as .....

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ated with photosystem II. Because of this role. Mn-deficiency is associated with adverse effects on photosynthesis and O2 evolution. It is a constituent of superoxide dismutase (Mn-SOD). Role of Mn assumes criticality because Mn-SOD (present in mitochondria. peroxisomes, and glyoxysomes) protects cells against the deleterious effects of superoxide free radicals. Manganese has a role in tricarboxylic acid cycle (TCA) in oxidative and non-oxidative decarboxylation reactions. Zinc Zinc is involved .....

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per is a constituent of number of enzymes. Copper is important in imparting disease resistance to the plants. It enhances the fertility of male flowers. Molybdenum Molybdenum is a component of nitrate reductase. nitrogenase, xanthine oxidase/dehydrogenase and sulphite oxidase. Biological nitrogen fixation (BNF) is catalysed by the Mo- containing enzyme. nitrogenase (essentially comprising of Mo-Fe-S protein and a Fe-S cluster protein) which directly transfers electrons to N2. Because of its invo .....

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bility of pollens and development of anthers. Boron It is responsible for the cell wall formation and stabilization, lignification and xylem differentiation. As a consequence. B-deficiency causes changes in chemical composition and ultrastructure of cell wall, accumulation of toxic phenols. inhibition of lignin synthesis and a decrease in the production of indole acetic acid (IAA)(Figure 2). Decrease in IAA is responsible for the induction of Ca-deficiency. It imparts drought tolerance to the cr .....

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ar spray and Ni supply is poor. lower urease activity causes urea toxicity to the foliage and leads to severe necrosis of the root tips. In free-living Rhizobia, adequate Ni supply ensures optimum hydrogenase activity. It facilitates transport of nutrients to the seeds or grains. Chlorine It plays a major role in osmoregulation (cell elongation, stomatal opening) and charge compensation in higher plants. It acts as a co factor in Mn-containing water splitting enzyme of photosystem II. Chlorine i .....

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f Micro-nutrients? There is no standard definition of single micronutrients and mixture of micronutrients iii) What are Plant Growth regulators (PGRs) ? What are their functions in the plant? PGRs: Plant growth regulators defined as organic compounds other than nutrients that affect the physiological processes of growth and development in plants when applied in low concentrations. Plant growth regulators are active at low concentrations (1-10 ng / nl) in promoting, inhibiting or modifying growth .....

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ants and are essential for regulating their own growth.They act by controlling or modifying plant growth processes. such as formation of leaves and flowers.elongation of stems. development and ripening of fruit etc. Plant hormones rarely act alone, and for most processes- at least those that are observed at the organ level-many of these regulators have interacted in order to produce the final effect. Examples: (a) Classical plant hormones (auxins, cytokinins. gibberellins, abscisic acid. ethylen .....

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ro. iv) Kindly give examples of Plant Micro Nutrients and Plant Growth Regulators naturally found. Kindly also give examples of Plant Growth Regulators and Plant Growth Harmones which are produced industrially and sold in the market, Micro Nutrients Iron (Fe), manganese (Mn), zinc (Zn), copper (Cu), boron (B), molybdenum (Mo), nickel (Ni) and chlorine (Cl) are classified as plant micronutrients. Plant Growth Regulators Naturally Found: The plant hormones are identified as promoters(auxins. gibbe .....

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