2002 (3) TMI 321 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the classification of a water dispenser. The dispenser, performing two functions of dispensing water and hot or cold water, was classified under Heading 8479.00 of the Central Excise Tariff, following a previous Tribunal decision. The appeal was allowed, setting aside the impugned order.