Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Applying GRI 1, the AAR held that kitchen exhaust hoods must be classified according to the tariff description and supporting product features. As the applicant did not establish that the goods incorporated a fan, they could not enter the fan-specific headings under 8414 59. The goods also fell outside tariff item 8414 60 00 because they exceeded 120 cm in horizontal side. Having been excluded from both specific entries, the hoods were classified under the residual tariff item 8414 80 90 as other hoods without a fan and exceeding the stated dimension.
Applying GRI 1, the AAR held that kitchen exhaust hoods must be classified according to the tariff description and supporting product features. As the applicant did not establish that the goods incorporated a fan, they could not enter the fan-specific headings under 8414 59. The goods also fell outside tariff item 8414 60 00 because they exceeded 120 cm in horizontal side. Having been excluded from both specific entries, the hoods were classified under the residual tariff item 8414 80 90 as other hoods without a fan and exceeding the stated dimension.
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