2000 (10) TMI 498

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.... for the Respondents. [Order per : P.G. Chacko, Member (J)]. - This appeal by the Department challenges the concurrent decision of the adjudicating and lower appellate authorities that the "water dispenser" manufactured and cleared by the respondents merited classification under Chapter sub-heading 8479.10 of the Schedule to the Central Excise Tariff Act. 2. The notice of hearing sen....

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....e; that the assessees contested the proposals; that the Assistant Commissioner, in adjudication of the dispute, confirmed classification of 'water dispenser' under Heading 84.79 and dropped the SCN proceedings; that the A.C.'s order was reviewed by the jurisdictional Commissioner and, pursuant to such review, the department preferred appeal against the A.C.'s order to the Commissioner (Appeals) cl....