Tariff classification of water dispenser upheld under Heading 8479.00; Revenue's Heading 8517.00 claim rejected.

A water dispenser capable of dispensing water, including hot or cold water at the user's option, was held classifiable under Heading 8479.00 of the Central Excise Tariff. The Tribunal followed its earlier decision on identical product characteristics and rejected Revenue's proposed classification under Heading 8517.00. The product was therefore classified under Heading 8479.00, in favour of the assessee.

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Issues: Whether a water dispenser performing the functions of dispensing water and dispensing hot or cold water is classifiable under Heading 8479.00 or Heading 8517.00 of the Central Excise Tariff.

Analysis: The Tribunal followed its earlier decision on identical product characteristics and held that a water dispenser capable of dispensing water as well as hot or cold water at the user's option falls for classification under Heading 8479.00. On that basis, the Revenue's proposed classification under Heading 8517.00 was not accepted.

Conclusion: The product is classifiable under Heading 8479.00 of the Central Excise Tariff and not under Heading 8517.00, in favour of the assessee.

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