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

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