Kitchen Exhaust Hoods Classified Under Residual Entry Due to Absence of Fan: CAAR Mumbai

In re Halton India Private Ltd. (CAAR Mumbai) An application for advance ruling was filed seeking classification of “Kitchen Exhaust Hood with different Models” under the Customs Tariff Act, 1975. The applicant proposed to import these goods and had earlier classified them under CTH 84148090 but sought reclassification under CTH 84145990. The goods in question are custom-built commercial kitchen exhaust hoods used in the hospitality sector to capture and remove airborne contaminants such as heat, smoke, grease particles, steam, and odours. The applicant argued that the products should be c...