Halton India Private Limited Vs Customs Authority (Karnataka High Court)
Summary: The appellant/assessee, Halton India Private Limited, approached the Karnataka High Court under Section 28-KA of the Customs Act, 1962, challenging order bearing No. CAAR/Mum/ARC/167/2025-26 dated 25.03.2026 passed by the Customs Authority for Advance Rulings.
The appellant is engaged in ventilation solutions and allied industries and imports kitchen exhaust hoods from its manufacturing unit in Malaysia for use by clients in India. According to the appellant, the exhaust hoods are exclusively intended for commercial kitchens and establishments for capturing, containing and removing heat, smoke, grease, steam and odours from the installed premises.
The appellant had been importing and classifying the goods under Customs Tariff Heading (CTH) 84148090 – “Other”, stated to relate to the residuary entry of Chapter 8414. It proposed to classify future imports under CTH 84145990 – “Others”, contending that the imported kitchen exhaust goods would fall within the relevant tariff entry covering, inter alia, fans and ventilating or recycling hoods incorporating a fan. For this purpose, the appellant filed an application before the Customs Authority for Advance Rulings. The Customs Authority for Advance Rulings framework is governed by the Customs Act and the Customs Authority for Advance Rulings Regulations, 2021.
