Micronutrients are classifiable under chapter heading 3105

KPR Fertilizers Ltd Vs Commissioner of Customs, Central Excise & Service Tax (CESTAT Hyderabad) CESTAT Hyderabad held that classifying micronutrients manufactured by the appellant, as plant growth regulators, under Chapter heading 38089304 instead of Chapter heading 3105 is unsustainable Facts- The appellant manufactures micronutrients for plants and has classified them under Chapter heading 3105 of Central Excise Tariff Act, 1985. A show cause notice dated 03.2011 was issued to the appellant covering the period 2007-08 to 20010-11 proposing to classify the micronutrients manufactured by t...