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2002 (3) TMI 321 - AT - Central ExciseExtract: ....... 2001 (130) E.L.T. 716 (T) . In this case, the Tribunal held that water dispenser performing two functions of dispensing water and dispensing hot or cold water at users option are classifiable under Heading 8479.00 of the Central Excise Tariff. In view of the above decision of the Tribunal, the impugned order is set aside and the appeal is allowed.
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