Central Excise - Classification of Micro-Nutrients - Clarification regarding

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..... hi 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 t .....

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..... rtilisers. 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 wo .....

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