CAAR Mumbai ruled kitchen exhaust hoods over 120 cm with integral fans fall under CTH 8414 80 90, not 8414 59 90, affecting duty rates.
CAAR Mumbai held that kitchen exhaust hoods exceeding 120 cm in length and equipped with an integral Capture Jet fan are classifiable under Chapter Tariff Heading (CTH) 8414 80 90, rather than 8414 59 90. The distinction hinges on the design integration and functional capacity of the unit.
The authority determined that larger models with built-in airflow systems constitute complete ventilation units, falling within 8414 80 90, which attracts a different duty regime. The ruling reflects a functional classification approach over dimensional thresholds alone.
This clarification aids importers in accurate self-assessment. Legal counsel must review technical specifications carefully when advising on classification to avoid misdeclaration risks under the customs framework.
