https://www.taxtmi.com/circulars?id=7254 Coffee powder falls within the broad Tariff Item 2 heading Coffee; absence of a specific rate for powdered coffee does not amount to exclusion from Item 2 under the Explanation to Item 68, and the question of whether conversion is "manufacture" is peripheral to the primary classification inquiry. en-us Fri, 14 Feb 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7254 Coffee powder falls within the broad Tariff Item 2 heading Coffee; absence of a specific rate for powdered coffee does not amount to exclusion from Item 2 under the Explanation to Item 68, and the question of whether conversion is "manufacture" is peripheral to the primary classification inquiry. Circulars Central Excise Fri, 14 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7254