2002 (10) TMI 623

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..... [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein imported goods declared as Kitchen Hoods, Depolluter and filed the Bill of Entry in September, 1996 for clearance under S.I.L. claiming classification under Customs Tariff heading 8421.39 as Air Purification System. 2. The Department proposed classification under sub-heading 8414.60 which covers Ventilating or recycli .....

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..... fan and air which is sucked by the fan is purified when it passes through the filter. The goods fall within the description of goods under heading 8414.60 and therefore we do not accept the contention of the importer for classification under heading 8421.39. However, while upholding the confiscation, noting that such goods were admittedly earlier cleared under S.I.L., we are of the view that the f .....

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