https://www.taxtmi.com/caselaws?id=107230 Imported kitchen hoods incorporating a fan and filter arrangement fall under tariff heading 8414.60 as ventilating or recycling hoods, rather than heading 8421.39 as air purification systems, because the specific tariff description governs classification. Confiscation was sustained on that classification. Redemption fine may nevertheless be moderated where surrounding facts justify reduction; earlier clearance of the goods under S.I.L. supported treating the originally imposed fine as excessive. The fine was consequently reduced, granting the importer partial relief while maintaining confiscation and classification. en-us Mon, 28 Oct 2002 00:00:00 +0530 Mon, 19 Mar 2012 17:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107230 Imported kitchen hoods incorporating a fan and filter arrangement fall under tariff heading 8414.60 as ventilating or recycling hoods, rather than heading 8421.39 as air purification systems, because the specific tariff description governs classification. Confiscation was sustained on that classification. Redemption fine may nevertheless be moderated where surrounding facts justify reduction; earlier clearance of the goods under S.I.L. supported treating the originally imposed fine as excessive. The fine was consequently reduced, granting the importer partial relief while maintaining confiscation and classification. Case-Laws Customs Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107230