Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Classification of Micronutrients, Multi-micro nutrients, Plant Growth Regulators and Fertilizers

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of the opinion received from IARI, Central Excise Tariff and explanatory notes of HSN, nature, usage and classification of micronutrients, multi-micronutrients, plant growth regulators and fertilizers is explained in the following paragraphs. 2.1 Micronutrients are essential nutrients that are required in small quantities for the normal growth and development of plants. As on today, iron (Fe), manganese (Mn), zinc (Zn), copper (Cu), boron (B), molybdenum (Mo), nickel (Ni) and chlorine (Cl) are included in this category. These elements are also called minor or trace elements, but this does not mean that they are less important than macronutrients. Reply received from IARI on the subject, enclosed with the circular, may please be referred for further details. Inputs received from the trade indicates that these micronutrients are sold in the market as `micronutrient fertilizer' supplying one or more of the eight essential nutrients listed above, namely iron to chlorine. However, in the trade parlance sale of micronutrients as 'micronutrient fertilizers' would not lead to classification thereof under chapter 31 as fertilizers for the purposes of Central Exci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icronutrient has been clearly brought out in the reply from ICAR. PGR as a substance is specifically covered under CETH 3808 . More specifically, Gibberellic acid and Plant Growth regulators are respectively covered under tariff item 3808 9330 and 3808 9340 . 4 . Fertilizers are classified under chapter 31 of the Central Excise Tariff and for this purpose they may interalia be minerals or chemical fertilizers nitrogenous ( CETH 3102 ), phosphatic ( CETH 3103 ), potassic ( CETH 3104 ) or fertilizers consisting of two or three of the fertilizing elements namely nitrogen, phosphorous and potassium; other fertilizers ( CETH 3105 ). For the purpose of classification of any product as other fertilizers , chapter note 6 of Chapter 31 is relevant which provides that the term other fertilizers applies only to products of a kind used as fertilizers and contain, as an essential constituent, at least one of the elements nitrogen, phosphorus or potassium. It is quite clear that for any product to merit classification under CETH3105 as other fertilizers, the product must have nitrogen or phosphorus or potassium or their combination as an essential constituent providing the ess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Micronutrients are essential nutrients that are required in small quantities for the normal growth and development of plants. As on today, iron (Fe), manganese (Mn). zinc (Zn). copper (Cu), boron (B), molybdenum (Mo), nickel (Ni) and chlorine (Cl) are included in this category. The concentration of these nutrients in plants is found often within 100 mg kg -I (on dry weight basis). except Fe and Mn, which can go normally up to about 500 mg kg -1 . These elements are also known as minor or trace elements, but this does not mean that they are less important than macronutrients. Functions Iron Iron is a constituent of two groups of proteins, viz. (a) Herne proteins containing Fe porphyrin complex as a prosthetic group: Cytochromeoxidase, catalase, peroxidase, leghemoglobin.and (b)Fe-Sproteinsin whichFeis coordinated to the thiol group of cysteine or to inorganic S: Ferrodoxin It activates a number of enzymes, including aminolevolinic acid synthetase and coproporphyrinogen oxidase. It plays an essential role in the nucleic acid metabolism. It is necessary for synthesis and maintenance of chlorophyll in plants. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the cell wall formation and stabilization, lignification and xylem differentiation. As a consequence. B-deficiency causes changes in chemical composition and ultrastructure of cell wall, accumulation of toxic phenols. inhibition of lignin synthesis and a decrease in the production of indole acetic acid (IAA)(Figure 2). Decrease in IAA is responsible for the induction of Ca-deficiency. It imparts drought tolerance to the crops. Regular boric acid sprays help in mitigating harmful effects of drought. Boron plays a role in pollen germination and pollen tube growth. It facilitates ion uptake by way of increasing the activities of plasma-membrane bound H+-ATPase (H+-adenosine triphosphatase). It facilitates transport of K in guard cells as well as stomatal opening. Nickel Nickel is associated with nitrogen metabolism by way of influencing urease activity. In systems where urea is used as the sole N fertilizer for foliar spray and Ni supply is poor. lower urease activity causes urea toxicity to the foliage and leads to severe necrosis of the root tips. In free-living Rhizobia, adequate Ni supply ensures optimum hydrog .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e final effect. Examples: (a) Classical plant hormones (auxins, cytokinins. gibberellins, abscisic acid. ethylene) and growth regulatory substances with similar biological effects. (b) More recently discovered natural growth substances that have phytohormonal-like regulatory roles (polyamines, oligosaccharins, salicylates. jasmonates, sterols.brass inosteroids, dehydrodiconiferyl alcohol glucosides, turgorins,systemin,unrelated natural stimulatorsand inhibitors), as well as myoinositol. Many of these growth active substances have not yet been examined in relation to growth and organized development in vitro. iv) Kindly give examples of Plant Micro Nutrients and Plant Growth Regulators naturally found. Kindly also give examples of Plant Growth Regulators and Plant Growth Harmones which are produced industrially and sold in the market, Micro Nutrients Iron (Fe), manganese (Mn), zinc (Zn), copper (Cu), boron (B), molybdenum (Mo), nickel (Ni) and chlorine (Cl) are classified as plant micronutrients. Plant Growth Regulators Naturally Found: The plant hormones are identified as promote .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 250 g/l Cultar Litchi Mango Peach Plum Daminozide SP 850 g/kg B-Nine SP Flowers Ornamentals Glyphosate-isopropylamine SL 360 g/l Glyphosate 360 Acid Sugarcane and Grasses (chemical mowing) Glyphosate-isopropylamine SL 360 g/l Mamba 360 SL Sugarcane Grasses (chemical mowing) Glyphosate-isopropylamine SL 360 g/l Roundup Grasses (chemical mowing) Sugarcane Glyphosate-isopropylamine SL 360 g/l Roundup Ultra Sugarcane Grasses (chemical mowing) GROWTH INHIBITORS Mepiquat chloride SL 50 g/l Pix Cotton Chlormequat chloride SL 750 g/l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates