Multifunction water dispenser classification upheld; new appellate classification plea rejected as beyond the show-cause notice basis.

A water dispenser performing multiple functions, including dispensing water and providing hot or cold water at the user's option, was treated as a machine with no single dominant function. Because it did not fit squarely within any specific heading in Chapter 84, it was classified under the residuary entry for machines having individual functions not specified elsewhere. The Department's attempt to rely on a different classification under Tariff heading 8543.90 was rejected as a new case that could not be introduced at the appellate stage when it had not been the basis of the show-cause notices. The classification under sub-heading 8479.10 was upheld.

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Issues: Whether the water dispenser was correctly classifiable under Chapter sub-heading 8479.10, and whether the Department could raise a new classification basis at the appellate stage.

Analysis: The product performed more than one function, namely dispensing water and providing hot or cold water at the user's option, and none of the functions was shown to be dominant. Since the product did not fit squarely within any specific heading or sub-heading in Chapter 84, it was held to fall within the residuary entry for machines having individual functions not specified elsewhere. The attempt to shift to a different classification under Tariff heading 8543.90 was treated as a new case, which could not be introduced at the appellate stage when it had not formed the basis of the show-cause notices.

Conclusion: The classification under Chapter sub-heading 8479.10 was upheld and the Department's alternative classification plea was rejected.

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