TaxTMI 
TaxTMI 
2026 (3) TMI 1517
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....aust hoods, supplied to the hotel and hospitality industry. Orders from Indian clients are placed directly with Malaysian manufacturing unit. The applicant has been importing items by "Kitchen Exhaust Hood with different Models" classifying the same under the Customs Tariff Heading (CTH) 84148090. 3. The applicant submitted that Exhaust hoods are designed to capture, contain and remove airborne contaminants such as heat, smoke, grease particles, steam and odours generated during cooking or industrial processes. Their primary goal is to maintain indoor air quality and ensure safety and comfort. It is submitted that Kitchen Exhaust Hoods are particularly suitable for LEED (Leadership in Energy and Environmental Design). 4. The applicant claims that Exhaust Hoods imported in regular course and to be imported in future falling under CTH 84145990 are freely importable, as they are functionally different from items falling under CTH 84148090-Other (relating to Gas compressor, Turbine and Air conditioner and CTH 84146000) which pertains to hoods with a maximum width not exceeding 120cm. meriting classification under CTH 84145990. 5. The applicant's view point and submissions ....
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....not exceeding 120 cm u 15% - 8414 70 00 - Gas-tight biological safety cabinets u 7.5% - 8414 80 - Other : --- Gas compressors: 8414 80 11 ---- Of a kind used in air-conditioning equipment u 15% - 8414 80 19 ---- Other u 15% - 8414 80 20 --- Free-piston generators for gas turbine u 15% - 8414 80 30 --- Turbo charger u 15% - 8414 80 90 --- Other u 15% - 8414 90 - Parts : --- Of air or vacuum pumps and compressors: 8414 90 11 ---- Of gas compressors of a kind used in refrigerating and air conditioning appliances and machinery kg. 7.5% - 8414 90 12 ---- Of bicycle pumps kg. 10% - 8414 90 19 ---- Other kg. 7.5% - 8414 90 20 --- Of free piston generators kg. 7.5% - 5.2 From the aforesaid tariff entries, it is clear that in the tariff chapter 84 and heading 8414, two single dash subheading level, namely the following categories are a....
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....01.2026 and 16.02.2026, however, no replies have been received in this regard. 7. Details of Personal Hearing: - Shri Chethan Kumar, C.A. appeared online for Personal Hearing in this matter on 25.02.2026. He reiterated the contention filed with the application that the subject import goods are commercial Kitchen Exhaust Hoods to be used in Hotel and Hospitality Industries. That they used to clear the goods under CTH 84148090, whereas their subject goods merit classification under CTH 84145990 and that the goods under CTH 84145990 merit exemption benefit under Notification No. 53/2011-Cus. dated 01.07.2011 when imported from Malaysia. It was specifically asked to clarify as to where the subject goods are fitted with a fan or exhaust or blower or air circulator or other such devices. He replied in negative, however, sought one week time to file additional submission. Nobody appeared for Personal Hearing from the department side. 8. Discussion and findings: - 8.1 I have considered all the materials placed before me in respect of the classification of subject goods. I have also gone through the submissions made by the applicant during the personal hearing on 25.....
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....er gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters". - Fans : 8414 51 -- Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: 8414 51 10 --- Table fans u 20% - 8414 51 20 --- Ceiling fans u 20% - 8414 51 30 --- Pedestal fans u 20% - 8414 51 40 --- Railway carriage fans u 10% - 8414 51 50 --- Wall fans u 20% - 8414 51 90 --- Other u 20% - 8414 59 -- Other : 8414 59 10 --- Air circulator u 10% - 8414 59 20 --- Blowers, portable u 20% - 8414 59 30 --- Industrial fans and blowers u 10% - 8414 59 90 --- Other u 10% - 8414 60 00 - Hoods having a maximum horizontal side not exceeding 120 cm u 15% - 8414 70 00 - Gas-tight biological safety cabinets u 7.5% - 8414 80 - Other : &nbs....
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....ub-heading 8414 80 more specifically under CTI 8414 80 90-Other. 8.8 Furthermore, General Rule of Interpretation GRI-1 states that classification shall be determined according to the terms of the heading and relevant section or chapter notes and GRI- 3(a) applies when a product seems classifiable under two or more headings. It is seen that this product is Kitchen Exhaust Hoods (exceeding 120cm. without fan) and are specifically designed to capture, contain and remove airborne contaminants such as heat, smoke, grease particles, steam and odours generated during cooking or industrial processes merit classification under CTI 8414 80 90. 9. In view of these facts and circumstances of the case, I rule that "Kitchen Exhaust Hoods(with different models)" merit classification under Heading 8414 80 and more specifically under sub-heading 8414 80 90-Other of the first schedule to the Customs Tariff Act, 1975. 10. I rule accordingly. ============= Document 1 APPLICATIONS can ho work in alleland, open or show kitchens hotels, hospitals, gastronomie restaurants, central kitchens, at ? KVI heads have the beast generation of patented Capture Jet'" technology They are combined wit....