Exemption scope expanded to include roasted coffee seeds alongside coffee powder under amended central excise tariff entry. Operative amendment substitutes the words 'Coffee powder' in the notification's annexed Table, column (3), against the specified serial number with 'Roasted coffee seeds and coffee powder', thereby broadening the goods described in that tariff entry.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope expanded to include roasted coffee seeds alongside coffee powder under amended central excise tariff entry.
Operative amendment substitutes the words "Coffee powder" in the notification's annexed Table, column (3), against the specified serial number with "Roasted coffee seeds and coffee powder", thereby broadening the goods described in that tariff entry.
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