2000 (10) TMI 498 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Department's appeal challenging the classification of a "water dispenser" under Chapter sub-heading 8479.10 of the Central Excise Tariff Act. The machine was capable of dispensing hot or cold water and was classified under TH 84.79 as a residuary machine with individual functions. The appeal was rejected as a new classification case at the appellate stage was not permissible.