Micronutrient Fertilizer Classified Under CTH 3824 as Phosphorus Not an Essential Constituent: CAAR

In re Yara Fertilizers India Private Limited (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of the product marketed as “YaraVita Bud Builder”, described as Magnesium Hydroxide and Zinc Phosphate Micronutrient Fertilizer. The applicant sought a ruling on whether the product should be classified as a fertilizer under Chapter 31, specifically under heading 3105, on the basis that it contains phosphorus, one of the primary fertilizing elements.

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