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CLASSIFICATION OF GOODS

Mangala Borosan and Mangala G1 : Where product manufactured by appellant-assessee does not contain essential constituents of Nitrogen, Phosphorous or Potassium and for a product to be classified under Heading No. 3105 as ‘Other Fertilisers’ , same should contain at least one of aforesaid fertilizing elements, therefore, ruling of Authority for Advance Ruling is upheld by which impugned product is not classified under Chapter Heading No. 3105 and it is classifiable under HSN Code 2833 29 90 (Under Schedule III – 18% (CGST-9% and SGST-9% or IGST-18%) – Zuari Farmhub Ltd., In re – [2024] 165 taxmann.com 437 (AAAR – Andhra Pradesh)

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