Central Excise - Classification of Micro-Nutrients - Clarification regarding - Central Excise - 79/79/94-CX

Central Excise - Classification of Micro-Nutrients - Clarification regarding Circular No. 79/79/94-CX Dated 21-11-1994 [From F. No. 106/1/94-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of Micro-Nutrients - Clarification regarding Attention is invited to the instructions contained in Board's Circular No. 26/90-CX.3, dated 26-6-1990, clarifying that 'micro-nutrients' would be appropriately classifiable under heading No. 38.08 as 'plant growth regulator'. 2. Now the Indian Micro Fertilisers Manufacturers' Association has represented that 'micro-nutrients' should be classified under heading 31.05 as "Other Fertilisers". They have also produced Certificates issued by various Agriculture Universities as evidence in support of their claim. 3. The Board has carefully re-examined the entire issue in consultation with the Ministry of Agriculture and the Chief Chemist, CRCL, New Delhi. The Ministry of Agriculture have clarified that the Micronutrients listed under Sr. No. 1 (F) of Schedule 1 Part (A) of the Fertilizer (Control) Order, 1985 and their mixtures (with or without N,P,K) as notified by the Central Government or a State Government have been recognised as fertilisers under the Fertilizer (Control) Order, 1985. The Chief Chemist has also opined that in technology and trade micronutrients are classifiable along with fertilisers. Further, in terms of Rule (4) of the Interpretative Rules of the Central Excise Tariff micronutrients would merit classification as fertilisers. 4. Therefore, it is clarified that Micronutrients listed under Sr. No. 1(F) of Schedule 1 Part (A) of the Fertilizer (Control) Order, 1985 and 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 Fertilisers". 5. The above clarification may be brought to the notice of the lower field formations and the trade interests may also be suitably advised. 6. Board's earlier Circular No. 26/90/CX.3, dated 26-6-1990 accordingly stands withdrawn. 7. All pending assessments may be finalised on the above basis.