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<h1>Coffee Powder Classified Under Tariff Item 2 of Central Excise Tariff, Broadly Defined as 'Coffee' by Finance Ministry.</h1> Coffee powder is classified under Tariff Item 2 of the Central Excise Tariff (CET), as per the Ministry of Finance's circular dated February 14, 1986. Despite the absence of a specific duty rate for coffee powder, it is included under the general heading 'Coffee' in Item 2, rather than being excluded by Item 68's explanation. The Board clarified that the conversion of coffee seeds into powder is not the issue; the main heading 'coffee' is broad enough to encompass coffee powder. Thus, coffee powder should be classified under Item 2 of the CET.