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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

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


Micronutrients Classified as Fertilizers Under CETH 31.05 Due to Nitrogen Content and Mixture Composition.

January 4, 2018

Case Laws     Central Excise     AT

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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