Chelated Zinc & Chelated Iron were classifiable as other fertilizers under Heading No. 3105

GST/Excise & Customs: Where assessee was engaged in manufacture of 'Chelated Zinc as 12 per cent, Chelated Iron as 12 per cent Fe and mixture of Chelated substance', said products would be classifiable under Heading No. 3105 as 'other fertilizers' and not under Heading No. 3808 93 40 as 'plant growth regulators'

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