https://www.taxtmi.com/caselaws?id=788762 Kitchen exhaust hoods that are not shown to contain a fan, blower or air circulator and exceed the 120 cm width limit are classified under the residual tariff entry for other hoods. Classification follows General Rule for the Interpretation 1 by applying the specific tariff language, and General Rule 3(a) does not change the result where the residual hood description is the closest match. The goods therefore fall under CTH 8414 80 90 rather than the fan-based heading in CTH 8414 59 90. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 09:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788762 Kitchen exhaust hoods that are not shown to contain a fan, blower or air circulator and exceed the 120 cm width limit are classified under the residual tariff entry for other hoods. Classification follows General Rule for the Interpretation 1 by applying the specific tariff language, and General Rule 3(a) does not change the result where the residual hood description is the closest match. The goods therefore fall under CTH 8414 80 90 rather than the fan-based heading in CTH 8414 59 90. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788762