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Central Excise - Highlights / Catch Notes

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Classification of goods - Micronutrient - In view of presence of ...

Central Excise

January 4, 2018

Classification of goods - Micronutrient - 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 - AT

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