2000 (10) TMI 490 - AT - Central Excise

Summary

The Revenue appealed the classification of a water dispensing unit by M/s. Beltek Canadian Water Ltd. under sub-heading 8479.10, seeking classification under sub-heading 8543.90. The Tribunal rejected the appeal, citing a Supreme Court judgment that new classification cannot be sought in appeal. The Revenue can issue a fresh show cause notice for reclassification. The Cross Objection filed by the Respondents does not need to be decided as the Revenue's appeal was rejected.