https://www.taxtmi.com/caselaws?id=800078 Kitchen exhaust hoods incorporating an integral fan remain classified as hoods, rather than fans, where the fan forms only one component of an assembly including casing, dampers, filters, grease-collection equipment, lighting and related fittings. Heading 8414 separately identifies fans and ventilating or recycling hoods incorporating a fan, while Tariff Item 8414 60 00 applies only where the maximum horizontal side does not exceed 120 cm. Hoods exceeding that dimension, for which no specific tariff item applies, fall under the residual Tariff Item 8414 80 90 rather than Tariff Item 8414 59 90. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800078 Kitchen exhaust hoods incorporating an integral fan remain classified as hoods, rather than fans, where the fan forms only one component of an assembly including casing, dampers, filters, grease-collection equipment, lighting and related fittings. Heading 8414 separately identifies fans and ventilating or recycling hoods incorporating a fan, while Tariff Item 8414 60 00 applies only where the maximum horizontal side does not exceed 120 cm. Hoods exceeding that dimension, for which no specific tariff item applies, fall under the residual Tariff Item 8414 80 90 rather than Tariff Item 8414 59 90. Case-Laws Customs Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800078