ORDER

These appeals concern the classification of micronutrients for the purposes of Excise duty. Micronutrients are mixtures of soluble salts of elements like calcium, magnesium, manganese, zinc, iron, copper, boron and molybdenum: They are mixed in stated percentages to get a formulated product which assists the growth of plants. The appellants manufacture micronutrients.

2. The facts being similar, we set out those of one of the two appeals.

During the period October, 1989, to November, 1989, samples of micronutrients were drawn and tested by the Deputy Chief Chemist of the Union of India who opined that micronutrients were not "plant growth regulators". However, on 6th November, 1989, the Collector of Central Excise issued to the appellants (in Civil Appeal No. 5404 of 1983) a notice to show cause why the micronutrients made by them should not be classified as "plant growth regulators" under heading 38.08.90. The show-cause notice related to the period 1st April, 1986, to 23rd September, 1989. The appellants showed cause and led evidence at the personal hearing before the Collector on 6th December, 1989. On 11th December, 1989, an Addendum was issued to the show-cause notice dated