https://www.taxtmi.com/caselaws?id=107100 Imported kitchen hoods with a fan and filter arrangement were held to fall under heading 8414.60 as ventilating or recycling hoods incorporating a fan, because that specific tariff description prevailed over the broader claim of classification as an air purification system under heading 8421.39. Confiscation of the goods was sustained, but the redemption fine was reduced because the goods had earlier been cleared under S.I.L., leading to partial relief on penalty. The appeal succeeded only to that limited extent, while classification and confiscation were maintained. en-us Mon, 28 Oct 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107100 Imported kitchen hoods with a fan and filter arrangement were held to fall under heading 8414.60 as ventilating or recycling hoods incorporating a fan, because that specific tariff description prevailed over the broader claim of classification as an air purification system under heading 8421.39. Confiscation of the goods was sustained, but the redemption fine was reduced because the goods had earlier been cleared under S.I.L., leading to partial relief on penalty. The appeal succeeded only to that limited extent, while classification and confiscation were maintained. Case-Laws Customs Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107100