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    <title>2002 (3) TMI 321 - CEGAT,  NEW DELHI</title>
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    <description>A water dispenser capable of dispensing water, including hot or cold water at the user&#039;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&#039;s proposed classification under Heading 8517.00. The product was therefore classified under Heading 8479.00, in favour of the assessee.</description>
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      <description>A water dispenser capable of dispensing water, including hot or cold water at the user&#039;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&#039;s proposed classification under Heading 8517.00. The product was therefore classified under Heading 8479.00, in favour of the assessee.</description>
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