R&S CMA180 Radio Test Set classifiable as Telecom Equipment under Heading 90304000: CAAR Delhi

In re Rohde & Schwarz India Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, in In re Rohde & Schwarz India Private Limited, determined the correct tariff classification of the R&S® CMA180 Radio Test Set under the Customs Tariff Act, 1975. The applicant sought classification under CTI 9030 40 00 (“other instruments and apparatus, specially designed for telecommunications”), while the jurisdictional Customs Commissionerate contended that it should fall under the residual entry 9030 89 90 (“other instruments and apparatus”). Product Descr...