2026 (10) TMI 21

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....h its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ' Act also'), seeking advance ruling on the classification of "Kitchen Exhaust Hoods with different Models" proposed to be cleared from Bengaluru Customs. 1.2. Accordingly, Ruling No. CAAR/Mum/ARC/167/2025-26 dated 25.03.2026 ("the Original Ruling") was passed by Customs Authority for Advance Ruling (CAAR) Mumbai. As per the said ruling, this Authority held that the subject goods merited classification under Heading 8414 80, more specifically under sub-heading 8414 8090 ("Other"). 1.3. Aggrieved by the said Original Ruling, the Applicant appealed before the Hon'ble High Court of Karnataka in CSTA No. 12/2026. By order date....

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....ed function of capturing and removing airborne contaminants without the operation of the fan. 2.3. The Applicant has further submitted that the kitchen exhaust hoods proposed to be imported are more than 1200 mm in length and are equipped with its proprietary "Capture Jet" fan system. 2.4. The Applicant has reiterated that the principal function of the subject kitchen exhaust hood is to capture, contain and remove airborne contaminants generated during cooking, including heat, smoke, grease particles, steam and odours and that the incorporated fan is an essential component in achieving this function. 2.5. The Applicant has therefore requested that the subject goods be classified under CTH 8414 59 90 - Other. 3. Discussion and Fi....

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....owers 8414 59 90 --- Other 8414 60 00 - Hoods having a maximum horizontal side not exceeding 120 cm 8414 70 00 - Gas-tight biological safety cabinets 8414 80 - Other: 8414 80 11 8414 80 19 --- Gas compressors: of a kind used in air-conditioning equipment   ---- Other 8414 80 20 --- Free-piston generators for gas turbine 8414 80 30 --- Turbo charger 8414 80 90 --- Other 3.3. The text of Heading 8414 describes two distinct classes of goods, separated by a semi-colon: " ... fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters ... ". On a plain reading, "ventilating or recycling hoods incorporating a fan" is separately recognised as a descripti....

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....ractors, and electric space heaters with built-in fans). The underlying principle - that a fan, once integrated into a larger, structurally complex assembly, takes on the character of that assembly rather than remaining classifiable as a mere fan - applies apart from the fact where the resulting assembly is itself an item separately named within the same Heading, namely a "ventilating or recycling hood." On the Applicant's own technical write-up, the Capture Jet fan is one of eleven listed components of the hood assembly, which additionally comprises an outer casing, exhaust and supply air connections with adjustment dampers, a light fixture, grease filtration (nozzles and KSA filter), a grease collection tray, and a perforated front fa....