Classification of Industrial Kitchen Exhaust Hoods over 120 cm under CTH 8414 80 90

Background of the Ruling

The Customs Authority for Advance Rulings (CAAR), Mumbai, reconsidered the customs tariff classification of “Kitchen Exhaust Hoods with different Models” proposed to be imported by Halton India Private Limited. This reconsideration followed a remand order issued by the Karnataka High Court in CSTA No. 12/2026, by order dated 06.08.2026, in the matter Halton India Private Limited v. Customs Authority for Advance Rulings & Anr., 2026 LLBiz HC (KAR) 146.

Originally, CAAR Mumbai, by Ruling No. CAAR/Mum/ARC/167/2025-26 dated 25.03.2026, had held that these kitchen exhaust hoods were classifiable under Heading 8414 80, specifically under Tariff Item 8414 80 90 – “Other” of the First Schedule to the Customs Tariff Act, 1975.

Halton India Private Limited challenged this original ruling before the Karnataka High Court, which then:

  • Set aside the original ruling dated 25.03.2026, and
  • Sent the matter back to CAAR for a fresh decision,
  • Allowed the applicant to submit further supporting documents within 15 days, and
  • Directed CAAR to take the additional material into account while re-deciding the classification.

Pursuant to this direction, Halton India Private Limited filed an additional submission dated 17.08.2026, including a technical write-up and component diagram of the kitchen exhaust hoods, and renewed its claim that the goods fall under CTH 8414 59 90 as “Other” fans.

Applicant’s Additional Technical Submissions

Technical Construction of the Kitchen Exhaust Hoods

The assessee submitted a detailed diagram showing the construction of the kitchen exhaust hoods, identifying eleven specific components, including:

  1. Outer casing — visible parts in stainless steel AISI 304
  2. Exhaust air connection and adjustment damper
  3. Supply air connection and adjustment damper (type MSM)
  4. Light fixture with electrical junction box
  5. Capture JetTM nozzles
  6. KSA grease filter
  7. Grease collection tray / drain tap
  8. Personal supply air nozzles
  9. Capture JetTM fan
  10. Capture JetTM fan air inlet plenum (option)
  11. Perforated front face

The assessee emphasised that component No. 9, the “Capture Jet fan”, is factory-fitted and forms an inseparable part of the hood assembly. According to the assessee, without the operation of this integral fan, the hood cannot effectively capture and remove the contaminants generated during cooking operations.

Functional Characteristics and Dimension of the Goods

The assessee further explained that:

  • The kitchen exhaust hoods proposed to be imported are more than 1200 mm in length; and
  • They are equipped with a proprietary “Capture Jet” fan system.

The main function of these hoods was described as:

  • Capturing, containing and extracting:
    • Heat
    • Smoke
    • Grease-laden vapour
    • Steam
    • Odours

The assessee stressed that the in-built fan is essential to achieve this air capture and extraction function, and therefore argued that, for tariff purposes, the goods should be treated as fans rather than merely as hoods.

Classification Plea

On this basis, the assessee requested that the kitchen exhaust hoods be classified as:

  • CTH 8414 59 90 – “Other”,
    under the group of “Fans – Other”, on the reasoning that:

  • The goods exceed 120 cm and therefore fall outside 8414 60 00, which covers “Hoods having a maximum horizontal side not exceeding 120 cm”; and

  • They incorporate an in-built fan, thus, in the assessee’s view, qualifying as “Other fans” under 8414 59 90.

Tariff Structure and Statutory Framework

Heading 8414 – Scope and Segmentation

Heading 8414 of the Customs Tariff covers, inter alia: