TMI Blog2017 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... onutrient 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. - E/254/2009 - A/31830/2017 - Dated:- 14-11-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri P. S. Reddy, Assistant Commissioner (AR) for the Appellant Shri Kundurthi Ravi Kumar, Manager for the Respondent ORDER [Order Per: Madhu Mohan Damodhar] Issue involved in this appeal concerns classification of micronutrients manufactured by the respondent. Department has a taken a view that the goods merit classification under CETH 38.08 as Plant Growth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d their mixture (with or without N, P, K) as notified by the Central Government or a State Government would be appropriately classifiable under Heading No.31.05 as Other Fertilizers . 8.2 Subsequent to the Supreme Court judgment in the case of Ranadey Micronutrients [1996(87) E.L.T 19 (SC)], Board re-examined the matter and issued another circular No.392/25/98-CX, dated 19.05.1998. Referring to the HSN Explanatory Notes, Board advised therein as follows: Fertilisers are materials added to soil and, sometimes to foliage to supply nutrients to sustain plants and promote their abundant and fruitful growth. The elements that constitute these plant foods are divided into three classes - (1) Primary-Nitrogen (N), Phosphorous (P) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the products are classifiable as plant growth regulators under chapter 38.08 only. We find that the same arguments have been put forth by the department in the grounds of appeal. 8.4 For better understanding of various contending classifications, the CETA heading Nos. 38.08 and 3105 are reproduced below: CETH 38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products put up in form or packings for retail sale or as preparations on articles (for example, sulphur-treated bands, wicks and candles and fly-papers) . CETH 31.05 Mineral or chemical fertilisers, containing two or three of the fertiliser elements, nitrogen, phosp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n obtained from Indian Agricultural Research Institute (IARI), Central Excise Tariff explanatory notes, nature, usage etc., the CBEC has clarified, inter-alia, that micronutrients are essential nutrients and required in small quantities for the normal growth and development of plants containing elements like iron, Manganese, Zinc, Copper, Boron, Molybdenum, Nickel etc. Board has also acknowledged that these micronutrients are sold in the market as micronutrient fertiliser. It has, however, clarified that for classification under chapter 31, atleast one of the elements viz; Nitrogen, phosphorous or potassium should be an essential constituent of the fertiliser. Board has also clearly differentiated plant growth regulators as organic compoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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