TMI BlogCoffee powder classifiable under Tariff Item 2 of erstwhile CETX X X X Extracts X X X X X X X X Extracts X X X X ..... ted to the Budget Circular No. 13 issued from F. No. 35/2/75-TRU, dated 13-5-1975 in terms of which, it was advised that powdered coffee could be considered as covered under the general heading "Coffee" under Item 2 of Central Excise Tariff as against Item No. 68 of Central Excise Tariff, even though no rate of duty had been prescribed for such coffee under sub-items (1) and (2) of Item No. 2 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Item 68, as it was a case of exclusion "in any other manner". Gujarat High Court judgment in the case of Shree Vallabh Glass Works v. Union of India was also referred to in which it was considered that merely because the heading of tariff entry is wide, it would not mean that it would cover all types of commodities which would be covered by the general headings unless specific provisions is made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he opinion that the issue in this case is not whether "manufacture" takes place in such conversion, but whether the tariff item covers coffee powder or not. Taking into consideration the main heading of the Tariff Item 2 viz. "coffee", it was concluded that the heading was wide enough to cover coffee powder. The Board is accordingly of the view that coffee powder is correctly classifiable under It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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