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5G Vector Tester under Specific Telecom Equipment fall under HSN 90304000: CAAR Delhi

Case Law Details

TaxGuru Citation
2025 taxguru.in 9970
Case Name
In re Rohde & Schwarz India Private Limited (CAAR Delhi)
Date of Judgement/Order
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In re Rohde & Schwarz India Private Limited (CAAR Delhi)

Customs Authority for Advance Rulings (CAAR), Delhi, in In re Rohde & Schwarz India Pvt. Ltd., determined the classification of the “PVT 360A Performance Vector Tester” under the Customs Tariff Act, 1975. The applicant sought classification under CTI 9030 40 00 as “other instruments and apparatus, specially designed for telecommunications,” while the jurisdictional Customs Commissionerate contended that the product should be classified under the residuary heading 9030 89 90 as “other instruments and apparatus.”

Facts and Product Description

Rohde & Schwarz India proposed to import the “PVT 360A Performance Vector Tester,” a dual-channel vector signal generator and analyzer optimized for 5G NR FR1 base-station and small-cell testing. The product operates in the 400 MHz–8 GHz frequency range with bandwidths up to 500 MHz and includes functions for signal generation, analysis, and automated production testing. The instrument supports 3GPP-compliant LTE and 5G NR measurements, including parameters such as Error Vector Magnitude (EVM), output power, and frequency error, along with MIMO and multiport capabilities. The equipment is marketed for telecom infrastructure testing and production-line validation.

Issue for Determination

The sole issue was whether the PVT 360A should be classified under CTI 9030 40 00 as a telecom-specific instrument or under CTI 9030 89 90 as a general-purpose measuring apparatus.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,892

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