2026-VIL-943-KAR-CU
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CUSTOMS High Court Cases

Customs - Classification of Kitchen Exhaust Hoods - Appellant is engaged in ventilation solutions and routinely imports kitchen exhaust hoods - The appellant was initially classifying the products under Customs Tariff Heading 84148090 relating to residuary entries of Chapter 8414 and subsequently filed an application before the Customs Authority for Advance Rulings to reclassify the same under Customs Tariff Heading 84145990 relating to ventilating or recycling hoods incorporating a fan - The appellant had submitted additional documents and information in support of its claim to an incorrect email address, which was not considered by the AAR Authority while passing the impugned order - HELD - The Respondent Authority has come to a definite finding that the product would not contain a fan, whereas the appellant contends that the exhaust kitchen hoods contain fans. The Respondent Authority did not have the opportunity to examine the additional material submitted by the appellant as the same were sent to an incorrect email address - In the interest of justice, the appellant needs to be provided an opportunity to prove that the kitchen exhaust hoods contain fans and to establish its case before the Respondent Authority. The respondent Authority shall examine the additional material or submission and pass appropriate order on the basis of such examination - The impugned order is set aside and the matter is remitted back to the Respondent Authority for Advance Rulings – The appeal is disposed of
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