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CAAR Delhi Classifies 5G Spectrum Analysers as Telecom Equipment Under Tariff 90304000

Case Law Details

Case Name
In re Rohde & Schwarz India Private (CAAR Delhi)
Date of Judgement/Order
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Advertisement 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) ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,597

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