Case Law Details
Case Name : In re Rohde & Schwarz India Private (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Rohde & Schwarz India Private (CAAR Delhi)
In In re Rohde & Schwarz India Private (CAAR Delhi), the Customs Authority for Advance Rulings (CAAR) examined the appropriate classification under the Customs Tariff Act, 1975 for various models of spectrum analysers and RF measuring instruments manufactured by Rohde & Schwarz, Germany. The issue arose over whether these instruments, used for testing radio frequency (RF) signals in telecommunication systems, should be classified as “instruments specially designed for telecommunications” under Tariff Item (CTI) 9030 40 00, or as...
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