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 classified under CTH 84145990, which falls under the category of “Other fans,” on the basis that the goods involve air movement and ventilation functions. It was also contended that classification under CTH 84148090 was incorrect as that category pertains to gas compressors, turbines, and similar equipment. Further, classification under CTH 84146000 was considered inapplicable since that heading applies only to hoods with a maximum width not exceeding 120 cm, whereas the applicant’s products exceed this size. The applicant also stated that classification under CTH 84145990 would enable exemption benefits under a specified customs notification.
During the personal hearing, it was clarified that the goods are kitchen exhaust hoods used in hotels and hospitality industries. However, when specifically asked whether the goods were fitted with fans, blowers, or similar devices, it was stated that they were not equipped with such components. No additional evidence was submitted to establish that the goods contained integrated fan systems.
