2000 (10) TMI 490

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..... r, Advocate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - Revenue has filed this appeal challenging the Order-in-Appeal No. 279-80/CE/MRT 2000, dated 12-5-2000 in which Commissioner (Appeals) has classified Water dispensing unit, manufactured by M/s. Beltek Canadian Water Ltd., under sub-heading 8479.10 of the Schedule to the Central Excise Tariff Act. In the present appeal, t .....

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..... i M.P. Singh, ld. DR. 3. We observe from the Memorandum of Appeal filed by the department that the rival classification of the impugned product at Adjudication stage was under sub-heading Nos. 8479.10 and 8418.10. The Revenue now in their appeal before us is praying for classifying the water dispensing unit under sub-heading 8543.90 of CETA which is not permissible. In Warner Hindustan Ltd's .....

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..... e basis that the tablets were classifiable under Heading 17.04 as items of confectionery. This would have given the appellant the opportunity to place on record such material as was available to it to establish the contrary. It is impermissible for the Tribunal to consider a case that is laid for the first time in appeal because the stage for setting out the factual matrix is before the authoritie .....

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