Classification of Micronutrients - Chelamin, Agromin, Chelafer ...
Chelamin, Agromin, Chelafer, and Chelacop classified as micronutrient fertilizers under CETH 31.05 due to nitrogen content.
July 11, 2017
Case Laws Central Excise AT
Classification of Micronutrients - Chelamin, Agromin, Chelafer and Chelacop - 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
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