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

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.

Legal Framework and Interpretive Principles

The Authority reiterated that classification under the Customs Tariff Act must follow the General Rules for the Interpretation of Import Tariff (GRI). As per Rule 1, classification must be determined based on the wording of tariff headings and relevant Section or Chapter Notes. Only when these do not clarify classification should subsequent rules be applied.

The CAAR examined the competing tariff entries within heading 90.30, which covers oscilloscopes, spectrum analyzers, and instruments for measuring or checking electrical quantities. Specifically, CTI 9030 40 00 covers “other instruments and apparatus, specially designed for telecommunications,” while CTI 9030 89 90 serves as a residual “other” category.

Applicant’s Arguments

The applicant argued that the PVT 360A met the conditions of CTI 9030 40 00 since it was purpose-built for telecommunication applications—particularly for 5G and LTE base-station testing. The features of the product, such as FR1 band coverage, 3GPP-standard-based conformance testing, and automated telecom test sequences, demonstrated its telecom-specific design. The applicant cited the HSN Explanatory Notes to heading 90.30, which recognize a broad range of instruments used in telecommunications, including cross-talk meters and gain-measuring devices.

They further argued that a specific entry takes precedence over a residuary one, a principle upheld by the Supreme Court in Hindustan Poles Corporation v. CCE [2006 (196) ELT 400 (SC)], CCE v. Pioneer Scientific Glass Works [2001 (131) ELT 498 (Tri.-Mum)], and Champdany Industries Ltd. v. CCE [2009 (241) ELT 481 (SC)].

Department’s Arguments

The jurisdictional Commissionerate maintained that the product, being capable of both signal generation and analysis, should be considered a general-purpose measuring device. They noted that the applicant had previously classified similar imports under 9030 89 90 and argued that such past practice should guide the current classification.

Findings and Analysis

CAAR observed that the determining phrase in CTI 9030 40 00 is “specially designed for telecommunications.” The HSN Explanatory Notes to heading 90.30 elaborate that it covers not only generic electrical measuring devices but also specialized telecom instruments such as distortion factor meters and psophometers. This list is illustrative, not exhaustive, and instruments may qualify under this heading if their design and configuration target telecommunication applications.

CAAR emphasized that “special design” must be judged by the equipment’s configuration, functional capabilities, and intended application domain. The Authority examined the PVT 360A’s design and found the following features indicative of telecom-specific design:

• Preconfigured test sequences aligned with 3GPP LTE/5G NR standards up to Release 17.

• Frequency coverage across FR1 mobile bands with 500 MHz bandwidth suitable for cellular testing.

• Measurement capabilities for base-station transmitter performance (EVM, frequency error, output power).

• MIMO testing capabilities and automation for telecom production lines.

• Exclusive marketing and application focus on base-station and small-cell testing.

The Authority also cited CC, Air Cargo, Chennai VII v. Reliance Jio Infocomm Ltd. [2024 (387) E.L.T. 646 (S.C.)], where the Supreme Court classified antennas used in base stations as “parts of telecommunication apparatus” under heading 8517. This precedent, although concerning a different chapter, reinforced the view that base-station-related equipment constitutes telecommunication apparatus.

CAAR rejected the department’s contention that dual functionality (signal generation and analysis) rendered the product general-purpose, holding that such functions are inherent in telecom testing instruments. The mere capability to analyze RF signals does not detract from its telecom-specific design when its configuration and intended use are targeted at LTE/5G networks.

Rejection of Department’s Objections

The Authority dismissed the department’s reliance on prior self-assessment practices, reiterating that there is no estoppel in tax classification. Each case must be decided based on the statutory language and the technical features of the goods at the time of importation.

Further, CAAR observed that general-purpose electronic testing instruments do not require 5G-specific capabilities such as multi-carrier analysis, 3GPP-compliant conformance testing, and MIMO measurements. The presence of such features distinguishes the PVT 360A as telecom-specific equipment.

Decision

Based on the detailed analysis of the tariff text, explanatory notes, technical features, and applicable judicial precedents, CAAR Delhi ruled that:

The “PVT 360A Performance Vector Tester,” equipped with LTE/5G NR applications, FR1 frequency coverage, and base-station/small-cell testing functions, is “specially designed for telecommunications” and merits classification under CTI 9030 40 00 of the First Schedule to the Customs Tariff Act, 1975.

As this conclusion resolved the core issue, no alternative classification was necessary.

Key Takeaway

This ruling clarifies that test and measurement instruments engineered for telecom network applications—particularly those aligned with 3GPP standards and 5G base-station testing—fall under the specific telecom classification 9030 40 00. The decision reaffirms the interpretive principle that specific tariff entries prevail over residual categories and reinforces the distinction between telecom-specialized and general-purpose electronic testing equipment.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI

M/s Rohde & Schwarz India Private Limited, A-27, Mohan Co-operative Industrial Estate, Mathura Road, New Delhi-110044 hereinafter referred to as applicant, “in short”, filed the instant application in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. The said application was received in the Secretariat of the CAAR, New Delhi on 19.05.2025 along with their enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’).

1. The applicant submitted as under:

Statement of relevant facts having a bearing on the question(s) on which advance ruling is required

1.1. Rohde & Schwarz India Private Ltd (hereinafter referred to as the “Applicant”) is a 100% owned subsidiary of Rohde & Schwarz GmbH KG & Co, Germany, whose head office is located in New Delhi and branch offices in Bangalore, Hyderabad and Mumbai.

1.2. The Applicant is a leading supplier of solutions in the fields of Test and Measurement, Broadcasting, Radio monitoring and Radiolocation as well as Mission-critical Radio communications. For more than 80 years, Applicant has been developing, producing and marketing a wide range of electronic products.

1.3.The Applicant submit that they have been importing PVT 360A Performance Vector Tester in the past under CTI 9030 8990.

About the PVT 360A Performance Vector Tester in Question

1.4.   The PVT360A is a VSG/VSA is single-box vector tester optimized for FRI Base station, small cell and RF component testing in production and characterization environments. The picture of the instrument is shown below.

1.4.1. The instrument in question consists of two independent signal generators and analyzers that enable fast parallelized measurements. With a frequency range of up to 8 GHz, flexible bandwidth configuration and an optional second TRX channel the apparatus is able to provide the required performance and enable flexible adaptation in a small form factor.

Specifications of the PVT 360A Vector Tester in question:

1.4.2. PVT 360A Vector Tester is designed for remote operation, the PVT360A performance vector tester offers automation capabilities for easy integration into testbeds. Preconfigured test routines in line with 3GPP requirements simplify the test process and has the following features and characteristics (Pg 2 and 3 Product brochure in Annexure-V1).

• • Two TRX channels with Iwo independent signal generators and analyzers
  • 400 MHz to 8 Gliz frequency range covering all FRI frequency hands
  • Up to 500 MHz bandwidth
  • Hardware-accelerated test sequencing
  • Small form factor
  • Mulliport operation
  • Extensive signal generation and analysis software

1.4.3. The PVT 360A Vector Tester, has the following benefits:

Comprehensive Singal generation and analysis

For signal analysis, a variety of measurement features for general purpose, cellular and wireless standards are available on the instrument. The signal analysis applications provide in-depth insights into the physical layer and RF performance of the analyzed signal. The GUI provides a graphical representation of results which can also be queried with remote commands.

Base Station and Small cell test:

The PVT360A provides measurement capabilities to test the physical layer of base stations and small cells. With frequencies up to 8 GHz and an optional bandwidth configuration of up to 500 MHz, all FRI frequency bands are covered by the PVT360A. Multi-component carriers can be  tested and the optional two pairs of vector signal_generators and analyzers enable real MIMO measurements. Standard-compliant signal generation and analysis for LTE and 5G NR up to release 17 provide comprehensive test capabilities. Typical base station transmitter tests, such as EVM, output power or frequency error measurements can be selected from the menu.

Component test and in-depth characterisation

The PVT360A provides signal generation and analysis capabilities for both cellular and wireless connectivity standards. When testing components with modulated signals, their characteristics can be validated under realistic conditions.

With its wide range of applications and the performance various wireless standards require, the PVT360A offers new possibilities for component and system characterization. Covering all SG NR FR1 and Wi-Fi® sub 8 GHz frequency bands on two TRX channels, the PVT360A offers the flexibility required for the applications of today and tomorrow…

1.4.4. Thus, the Applicant submits that the PVT 360A Vector Tester is used in testing of base station covering 5G and wifi bands and RF component testing. Therefore, the Applicant submits that these are to be treated as “apparatus specially designed for telecommunications”.

Statement containing Applicant’s interpretation of law and/or facts, as the case may be, in respect of the question(s) on which advance ruling is required

1.5. APPLICANT’S ELIGIBLITY FOR ADVANCE RULING

1.5.1 In order to file an application before the Authority for Advance Rulings, the Applicant must satisfy the conditions prescribed under the Customs Act, 1962 (hereinafter referred to as ‘Customs Act’).

1.5.2. The Provisions related to Advance Ruling are prescribed under Chapter VB of the Customs Act. Clause (c) of Section 28E of the Customs Act defines an “Applicant” as:-

In this chapter, unless the context otherwise requires-

(c) “applicant” means-

i. Holding a valid Importer Exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or

ii. Exporting any goods to India; or

iii. With a justifiable cause to the satisfaction of the Authority, who makes an application for advance ruling under section 28H.

1.5.3. In the present case, the Applicant possesses a valid IEC number 0500029229, therefore, it falls under the definition of “Applicant” under the Customs Act.

1.5.4. The questions on which an application for an advance ruling can be made have been provided under Section 28H of the Customs Act. As per the said Section 28H(2) of the Customs Act, an applicant may make an application for advance ruling in respect of questions relating, inter alia, to:

(a) Classification of goods under the Customs Tariff^–Act, 1975;

1.5.5. From the afore-stated provisions of the Customs Act relating to Advance Ruling, it can be concluded that any person who has valid Importer Exporter Code Number can seek an advance ruling on the issue of classification.

1 .5.6. Further, Section 281 provides for the procedure on receipt of the Application for the Authority of the Advance Ruling. The proviso to Section 281(2) prescribes condition in which an application is not maintainable. The same is extracted below for ready reference.

^”(2) The Authority may, after examining the application and the records called for, by order, either allow or reject the application:

Provided that the Authority shall not allow the application where the question raised in the application is —

a. already pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court;

b. the same as in a matter already decided by the Appellate Tribunal or any Court.”

1.5.7 The Applicant submits that the classification of PVT 360A Vector Tester in the present application is not pending in the Applicant’s case before any officer of Customs, the Appellate Tribunal or any Court and has never been decided by the Appellate Tribunal or any Court.

1.5.8 The Applicant is satisfying the afore-stated conditions. Therefore, the Applicant intends to know the classification of the PVT 360A Vector Tester and the rate of Basic Customs Duty applicable on import thereof and thus, is filing the present application.

1.5.9. Therefore, it flows that in the present case, the Applicant satisfies all the three-criteria required for filing the application for advance ruling, namely:

a. The Applicant possesses a valid IEC number 0500029229;

b. The question of classification of PVT 360A Vector Tester in the present application is not pending in the applicant’s case before any officer of customs, the Appellate Tribunal or any Court and has never been decided by the .Appellate Tribunal or any Court;

c. The application for advance ruling is in relation to clause (a) of Section 28H (2) of the Customs Act.

ISSUE REOUIRING ADVANCE RULING

1.5.10. The questions on which advance ruling is sought are as follows-

a. Whether the PVT 360A Vector Tester indicated in the Application are rightly classifiable under CTI 9030 40 00?

b. If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the PVT 360A Vector Tester under Schedule Ito the Customs Tariff Act, 1975 (hereinafter referred to as ‘the Tariff Act’)?

CLASSIFICATION OF PVT 360A VECTOR TESTER

1.6.  Application of GI Rules and relevant Section Note

1.6.1. Classification of the goods mentioned in the First Schedule of the Import Tariff is governed by General Rules for Interpretation (hereinafter referred to as ‘GI Rules’). The said rules for interpretation have been adopted from GI Rules of the Harmonized System.

1.6.2. As per Rule I of GI Rules, the goods under consideration should be classified in accordance with the terms of the heading or relevant Section or Chapter Notes. Therefore, Section Notes and Chapter notes are relevant for the purposes of determining classification of the goods.

PVT 360A VECTOR TESTER ARE CLASSIFIABLE UNDER CTI 9030 40 00:

1.7.  Heading 90.30 of Chapter 90 covers “Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionising radiations”. The Applicant submits that the competing entries for the PVT 360A Vector Tester are CTI 9030 40 00 and CTI 9030 89 90. The tariff entries under Heading 9030 are extracted below for ease of reference:

	–	Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices):
9030 31m 00	—	Multimeter’s without a recording device
903032 00	—	Multimeter’s with a recording device
9030 33	—	Other,without a recording device :
903033 10	—	Ammeters, volt meters and watt meters
90303320	—	Spectrum resistance meters
9030 33 30	—	Capacitance meter
90303340	—	Frequency measuring apparatus
9030 33 50	—	Megar meters
9030 33 90	—	Other
9030 39 00	—	Other, with a recording device
9030 40 00	–	Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
	–	Other instruments and apparatus :
9030 82 00	—	For measuring or checking semiconductor wafers or devices (including integrated circuits)
9030 84 00	—	Other, with a recording device
9030 89	—	Other :
9030 89 10	—	Scintillator counters
9030 89 20	—	Vectroscope
9030 89 90	—	Other

1.8.  The PVT 360A Vector Tester in question The PVT 360A Performance Vector Tester in question is a VSGNSA single box tester optimized for FRI base station, small cell and RF component testing in production and characterization environments. The Applicant also submits that 500MHz maximum signal bandwidth far exceeds the 5G FRI maximum of 100MHz, supporting out of band and adjacent channel leakage ratio (ACLR) measurements.

1.9. The Applicant submits that, in terms of HSN Explanatory Notes to Heading 9030, it can be seen that the Heading not only covers such electrical apparatus for testing voltage, current etc but also such electrical or electronic instruments used in radio communications or telecommunications. The relevant portion from the HSN is reproduced hereunder.

“Some electrical measuring instruments can be used for many purposes, for example, electrical or electronic instruments known as “universal testers” (e.g., multimeters) which serve for the rapid measurement of voltages (direct or alternating), currents (direct or alternating), resistances and capacitances.

The heading also includes a wide range of electrical or electronic instruments used in radio-communications or telecommunications. In addition to the voltmeters, potentiometers, measuring bridges, ammeters, wattmeters, phase meters and frequency meters already mentioned, this range includes

iii. Nepermeters and decibel meters. These are used for measuring the attenuation over long distance telephone circuits. Instruments and apparatus for measuring quantities of sound fall in heading 90.27.

iv. Fading indicators. Unlike nepermeters (which give measurements based on a compensatory system), these give a direct indication of the fading.

v. Cross-talk meters, used on telephone circuits for measuring various quantities.

vi. Transmission level indicators.

vii. Noise level meters, for use on high frequency lines.

viii. Gain measuring instruments, for measuring the gain through repeaters relaying long distance telephone circuits.

ix. Instruments for measuring interference, e.g., noise voltage in long distance telephone installations or interference from neighbouring high tension circuits.

x. Psophometers, instruments for calculating line-noise, i.e., the electromotive _.force of a source of current which would produce the same interference if substituted _. the voltages induced in the telephone circuit.

xi. Peak indicators, for recording short voltage peaks such as occur in transmission systems (e.g., long distance telephone cables, radio transmission circuits, shortwave links). (.iii) Echo meters, used in establishing line balance by direct readings of echo expressed in nepers or decibels.

(xiii) Distortion factor meters, for measuring the harmonic distortion introduced into complex transmissions.”

1.10. The Applicant hereby submits that the PVT 360A Performance Vector Tester provides measurement capabilities to test the physical layer of base stations and small cells. The Base station is a transmission and reception station at a fixed location for telecommunication applications. The definition of the term from “Telecommunication Glossary- Canadian Radio-television and Telecommunications Commission” is as follows.

A transmission and reception station in a fixed location, consisting of one or more receive/transmit antenna, microwave dish, and electronic circuitry, used to handle cellular traffic. It serves as a bridge between all mobile users in a cell and connects mobile calls to the mobile switching center. French: station de base.

1.1 1. On the other hand, the term “small cells” is defined in the “Roll out of small cells for 5g network by leveraging street furniture – to Facilitate a Standard Approach for the Proliferation of Dense Small Cell Infrastructure” Committee Report No TEC 81001:2022, Government of India, Ministry of Communications, Department of Telecommunications, Telecommunication Engineering Centre. The same is reproduced as follows.

A small cell is a cellular base station that transmits & receives 3GPP-defined Radio Frequency (RF) signals with small power and small farm factor. in most cases. it services a small coverage area ranging from ten meters to several hundred meters in contrast to a typical mobile macro cell that might have a range of up to several tens of kilometers.

1.12. The document is enclosed as Annexure-VII. The Applicant also submits that with the frequencies up to 8 GHz and an optional bandwidth configuration of up to 500 MHz, all FR I frequency bands are covered by the PVT360A. In addition, multi-component carriers can be tested, and the optional two pairs of vector signal generators and analyzers enable real MIMO measurements plus standard-compliant signal generation and analysis for LTE and 5G NR up to release 17 provide comprehensive test capabilities.

1.13. Moreover, the Applicant submits that the instrument is preconfigured in line with 3GPP requirements. 3GPV^I‘^m is a registered Trademark (Third Generation Partnership Project) bringing together national Standards Development Organizations (SDOs) from around the globe initially to develop technical specifications for the 3rd generation of mobile, cellular telecommunications, UMTS. The European Telecommunications Standards Institute prescribes standards for Digital cellular telecommunications system (Phase 2+) (GSM); Universal Mobile Telecommunications System (UMTS); LTE; 5G under the numbering, addressing and identification (3GPP TS 23.003 version 16.3.0 Release 16).

1.14. In India, the Telecommunication Engineering Center (TEC) the technical arm of Department of Telecommunication, prescribes standards under TEC 25804:2022 for “3G Security, Security Architecture”, wherein they have specifically stated that the same was originally sourced by TSDSI from the technical specification produced by 3rd Generation Partnership Project (3GPP),of which TSDSI is an organizational Partner.

1.15. In view of the above, the Applicant submits that the PVT 360A Performance Vector Tester in question is classifiable under CTI 9030 40 00 as “Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)”.

PVT 360A PERFORMANCE VECTOR TESTER IS NOT CLASSIFIABLE UNDER THE RESIDUARY ENTRY 9030 89 00 AS “OTHER APPARATUS FOR MEASURING AND CHECKING ELECTRICAL QUANTITIES”

1.16. The Applicant also makes the following submissions on the applicability of competing entry in CTI 9030 89 90.

1.17. CTI 9030 89 90 of the Customs Tariff covers such apparatus of Heading 9030 that are not specifically covered in any of the Tariff Items under that Heading. As Performance Vector Testers are not specifically covered by name under the Heading 90.30, it is relevant to examine whether the subject goods in question are classifiable under the residuary CTI 9030 89 90.

1.18. However, the Applicant humbly submits that it is settled position of law that specific entry is to be preferred over general entry. Thus, residuary entry is meant only for those categories of goods which fall outside the ambit of the specific entry. It is an entry of last resort The said position of law has been laid down by the Hon’ble Supreme Court in the following decisions:

a. Hindustan Poles Corporation v. CCE [2006 (196) E.L.T. 400 (S.C.)]

b. CCE v. Pioneer Scientific Glass Works [2006 (197) E.L.T. 308 (S.C.)]

c. CCE v. Wockhardt Life Sciences Ltd. [2012 (277) E.L.T. 299 (S.C.)]

1.19. The ratio that resorts to classification under a residuary heading cannot be done when a specific entry covers the product, is now well settled. Reliance in this regard is placed on the decision of the Hon’ble Supreme Court’s decision in the matter of Commissioner of C. Ex. Bhubaneswar-I Vs. Champdany Industries Ltd. [2009 (241) ELT 481 (SC)]. Therefore, the Applicant submits that as the PVT 360A Performance Vector Testers are specially designed for telecommunications, their classification under CTI 9030 40 00 as “instruments and apparatus, specially designed for telecommunications ” is justified. Therefore, the PVT 360A Performance Vector Testers are not classifiable under CTI 9030 89 90 which is a residuary entry.

ISSUES REQUIRING ADVANCE RULING AND APPLICANT’S UNDERSTANDING

1.20. In the light of the aforementioned, the Applicant seeks to enter the following questions for Advance Ruling and its interpretation of the question will be as under:

Question 1: Whether the PVT 360A Performance Vector Tester is classifiable under the CTI 9030 40 00 of the Customs Tariff of India?

Question 2: If the answer to the above question 1 is in the negative, then, what is the appropriate classification of these PVT 360A Performance Vector Tester under the Tariff Act?

1.21. Applicant’s Understanding: PVT 360A Performance Vector Tester provides measurement capabilities to test the physical layer of base stations and small cells. The tester is also used in real MIMO measurements plus standard-compliant signal generation and analysis for LTE and 5G NR which are used in telecommunications. Therefore the PVT 360A Performance Vector Tester is classifiable under CTI 9030 40 00 as “apparatus specially designed for telecommunications”.

2. Comments of Customs Port Commissionerates:

2.1 As per the provisions of CAAR Regulation, 2021, the complete applications beaing no. 87,88,89,90/2025 of the applicant were provided to the concerned custom ports and requested to furnish the requisite comments in the instant matter. The ports have submitted their comments which are as under:-

2.2. With reference to the aforementioned application No-87/2025 for the subject advance ruling, the port comments are as under:

2.2.1 The point wise comments to para (i) to (v) of the aforementioned letter issued by the CAAR, New Delhi is as under:

2.2.2 M/s. Rohde & Schwarz India Pvt. Ltd. is a valid applicant within the meaning of Section 28E(c) (i) of the Customs Act, 1962, having IEC-0500029229.

2.2.3. As per available records in this section, no application for advance ruling of the applicant is pending with any officer of the Customs, other appellate tribunal or any Court as per proviso if Section 28 (l) (2) of the Customs Act, 1962.

2.2.4. As per available records and applicant’s submission, the importer has imported PVT 360A Vector Tester earlier.

2.2.5. With regard to the fact whether the PVT 360A Vector Tester indicated in the application are classifiable under Mil 9030 4000, the port commissionerate has commented that the description and function as provided by the applicant for PVT 360A Vector Tester is as below:

“It is single-box vector tester optimised for FRI Base station, small cell and RF component testing in production and characterization environment. It is designed for remote operation, it offers automation capabilities for easy integration into lesibeds”

2.2.6. The applicant also submits that the goods are used for testing various parameters of telecommunication.

2.2.7. For classification in CTH 9030 4000, the goods are to be used specifically for telecommunication and also should be one of the instruments mentioned in the CTH description such as cross talk meter, gain measuring instrument, distortion factor meter or psophometer.

2.2.8. As per the usage of the instruments as submitted by the importer does not match with any of the instruments specified in CTH 9030 4000, hence, the instrument do not merit classification under CTH 9030 4000.

2.2.9. Further, as the instrument do not has any specific heading and mere usage in telecommunication without the specific usage mentioned in the CT11 proposed, makes the instruments classifiable under residual entry. Hence, the device is most appropriately classifiable under CTI-19030 8990.

2.3.With reference to the aforementioned application No-88/2025 for the subject advance ruling, the port comments are as under:

Eligibility:

2.3.1. The applicant meets the criterion set in 28(E)(c) of the Customs Act, 1962 and therefore eligible for preferring an advance ruling.

2.3.2. As per the records available with this office, the question raised in the application is not pending before any officer of this office as provided under Proviso (I)(a) of Section 281 (2) of the Customs Act, 1962.

2.3.3. As per the records available with this office, the question raised in the application is not decided by the Appellate tribunal or any court as provided under Proviso ( )(b) of Section 281 (2) of the Customs Act, 1962.

Classification:

2.3.4. The application for Advance Ruling has been filed for classification of item declared as “PVT 360A Performance Vector Tester” imported by the applicant.

2.3.5. The applicant submitted that they have been importing the impugned items under CTI 9030.89.90 in the past and now prefers advance ruling for classification of the items under CT1 9030.40.00.

2.3.6. The CTI ^.9030.89.90 is a residual entry for the CTH 9030, precedes with “-” and corresponds to “Other Instruments and apparatus of heading 9030” attracting BCD@10% whereas the CTI 9030.40.00 is a specific entry precedes with and corresponds to “Other instruments and apparatus, specially designed for telecommunications (for example,  cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” attracting Nil BCD rate.

2.3.7. The applicant submitted that the item PVT360A houses two independent signal generators and analysers that enable fast parallelized measurements with a frequency range of up to 8 GHz and is optimised for testing FRI Base Station. Small Cell and RF Component Testing.

2.3.8. The key specifications of the subject item as submitted by the applicant are:

a. Two TRX channels with two independent signal generators and analysers

b. 400 MHz to 8 GHz frequency range covering all FRI frequency bands

c. Up to 500 MHz bandwidth

d. Hardware-accelerated test sequencing

e. Small form factor

f. Multiport operation

g. Extensive signal generation and analysis software

2.3.9. From the submission, it is observed that the item incorporates a signal generator as well as a signal analyser the item is capable of signal analysis.

2.3.10.Based on the above submissions, the items appear to cover under the CTH 9030 which corresponds to “Other Instruments and apparatus for measuring or checking electrical quantities. For the ease of reference, relevant portions of the CTH are produced below:

9030	OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OFHEADING     9028;    INSTRUMENTS      AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS
9030 1000	Instruments and apparatus for measuring or detecting ionising radiations	u	7.5%
90.30 20 00	Oscilloscopes and oscillographs	u	7.5%
	Other instruments and apparatus, for measuring or checking voltage, current, resistance or
	“power other than those for measuring or checking semiconductor wafers or devices)
9030 31.00	Multimeters without a recording device	u	**7.5%
9030 32 00	Multimeters with a recording device	u	75%
903033	Other, without a recording device:
9030 3310 10	Ammeters, volt meters and watt meters	u	7.5%
9030 33 20	Spectrum resistance meters	u	7.5%
9030 33 30	Capacitance meter	u	7.5%
9030 33 40	Frequency measuring apparatus	u	7.5%
9030 33 50	Megar meters	u	7.5%
9030 33 90	Other	u	7.5%
9030 82.00	*For measuring or checking semiconductor wafers or devices (including integrated circuits)	u	Free
9030 84 00	Other, with a recording device	u	7.5%
903089	Other:
9030 89 10	Scintillator counters	a	7.5%
9030 89 20	Vectroscope	u	7.5%
9030 89 90	Other	u	7.5%
903090	Parts and accessories:
9030 90 10	Of meters and counters	kg.	**7.5%
9030 90 90	Other	kg.	7.5%

2.3.11. The classification is not disputed at 4-digit level. The conflict is in determining the classification at 8-digit level. For the purposes of classification at sub-heading level, GRI 6 may be referred which is reproduced below:

“/’or legal purposes, the classification of goods in the subheadings of a heading shall he determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mulandis, to the above Rules, on the undemumding that only subheadings at the senne level are comparable. For the purposes g^. this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires”.

2.3.12. In the instant case, the importer intends to classify the items under “_” that corresponds to “other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” under CTI 9030.40.00 On perusal of the terms of sub-heading for the CT1 9030.40.00, it can be noted that the CTI has an exclusionary description which limits to the goods being specially designed for telecommunications and not for any other purposes, including those apparatus which can perform multiple functions in telecommunications and other areas.

2.3.13. The applicant in their application has not provided sufficient evidence to establish that the item is specially designed for telecommunication and they themselves had submitted that and are used in all kinds of wireless communication including radio and cellular commun ications.

2.3.14. The items have multiple features such as signal generation, signal measuring and signal processing. Therefore, the items appear to be more appropriately covered under corresponding “Other instruments and apparatus”, and appears rightly classifiable under CTI 9030.89.90.

2.3.15. In light of the above, the subject goods appear to be rightly classifiable under CTI 9030.89.9024.

2.4.With reference to the aforementioned application No-89/2025 for the subject advance ruling, the port comments are as under:

2.4.1 Eligibility:

i. The applicant meets the criterion set in 28(E)(c) of the Customs Act, 1962 and therefore eligible for preferring an advance ruling.

ii. As per the records available with this office, the question raised in the application is not pending before any officer of this office as provided under Proviso (1)(a) of Section 281 (2) of the Customs Act, 1962.

iii. As per the records available with this office, the question raised in the application is not decided by the Appellate tribunal or any court as provided under Proviso (1)(b) of Section 281 (2) of the Customs Act, 1962.

2.4.2. Classification:

i. The application for Advance Ruling has been filed for classification of item declared as “R&S CMA 180 Radio Test Set” imported by the applicant.

ii. The applicant submitted that they have been importing the impugned items under CTI 9030.89.90 in the past and now prefers advance ruling for classification of the items under CTI 9030.40.00.

iii. The CTI 9030.89.90 is a residual entry for the CTH 9030, precedes with and corresponds to “Other Instruments and apparatus of heading 9030″ attracting BCD@ 10% whereas the CTI 9030.40.00 is a specific entry precedes with” and corresponds to “Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” attracting Nil BCD rate.

iv. The applicant submitted that the item “R&S CMA 180 Radio Test Bet” houses high performance RF generator, RF analyser, AF generator and AF analyser and features advanced interfaces and are used in all kinds of wireless communication including radio and cellular communications.

v. The key specifications of the subject item as submitted by the applicant are:

Frequency range	100 kHz to 3 GHz
RF bandwidth	20 MHz
LMR Standards	AM, FM, PM, SSB, DMR, APCO P25, dPMR, NXDN, TETRA, LTE/FirstNet, WLAN and Bluetooth®- ARB and vector analysis (R&S VSE)
Max. input power	100 W (cont.)1150 W (1 min.)
Signal   level for receiver measurements	power can be lowered to -140 dBm
Generator phase noise	110 dBc/Hz or better at 10 kHz offset
I/Q recorder	min. sample rate 500 Hz, up to 64 M sample
ARB Generator	4Gbyte
Avionics	ILS, VDR, MB Generator, VolP

vi. From the submission, it is observed that the item incorporates a signal generator and the same is submitted by the applicant as ARB generator as key specifications, and the item is capable of digital signal processing and advanced computing.

vii. Based on the above submissions, the items appear to cover under the CTH 9030 which corresponds to “Other Instruments and apparatus for measuring or checking electrical quantities. For the ease of reference, relevant portions of the CTH are produced below:

9030 OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS

9030 10 00 Instruments and apparatus for measuring or u   7.5%

detecting ionising radiations

90.30 20 00 Oscilloscopes and oscillographs  u      7.5%

Other instruments and apparatus, for measuring or checking voltage, current, resistance or “power other than those for measuring or checking semiconductor wafers or devices)

9030 3 I 00 Multimeters without a recording device   u      *7.5%

9030 32 00 Multimeters with a recording device                    u      75%

903033  Other, without a recording device:

9030 33 10 I °Ammeters, volt meters and watt meters           u      7.5%

9030 33 20 Spectrum resistance meters     a 7.5%

9030 33 30 Capacitance meter    a 7.5%

9030 33 40 Frequency measuring apparatus   a 7.5%

9030 33 50 Megar meters a 7.5%

9030 33 90 Other a 7.5%

9030 39 00 Other, with a recording device a      7.5%

9030 40 00 Other instruments and apparatus, specially         u      Free

designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Other instruments and apparatus:

9030 82 00 For measuring or checking semiconductor  u      Free

warers or devices (including integrated circuits)

9030 84 00 Other, with a recording device    a      7.5%

903089 Other:

9030 89 10 Scintillator counters     a      7.5%

9030 89 20 Vectroscope  a 7.5%

9030 89 90 Other  a 7.5%

903090  Parts and accessories:

9030 90 10 Of meters and counters  kg. **7.5%

9030 90 90 Other       kg. 7.5%

viii. The classification is not disputed at 4-digit level. The conflict is in determining the classification at 8-digit level. For the purposes of classification at sub-heading level, GRI 6 may be referred which is reproduced below:

“For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires”.

ix. In the instant case, the importer intends to classify the items under “_” that corresponds to “other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” under CTI 9030.40.00 On perusal of the terms of sub-heading for the CTI 9030.40.00, it can be noted that the CTI has an exclusionary description which limits to the goods being specially designed for telecommunications and not for any other purposes, including those apparatus which can perform multiple functions in telecommunications and other areas.

x. The applicant in their application has not provided sufficient evidence to establish that the item is specially designed for telecommunication and they themselves had submitted that and are used in all kinds of wireless communication including radio and cellular communications.

xi. The items have multiple features such as signal generation, signal measuring and signal processing. Therefore, the items appear to be more appropriately covered under corresponding “Other instruments and apparatus”, and appears rightly classifiable under CTI 9030.89.90.

2.4.3. In light of the above, the subject goods appear to be rightly classifiable under CTI 9030 89 90.

2.5. With reference to the aforementioned application No-89/2025 for the subject advance ruling, the port comments are as under:

2.5.1.Eligibility in terms of Section 28E(c) of the Customs Act, 1962: Eligible;

2.5.2 Proviso (1)(a) of Section 281 (2) of the Customs Act, 1962: No application from the Applicant pending before this office;

2.5.3.Proviso (1) (b) of Section 281 (2) of the Customs Act, 1962: No.

2.5.4. Claim of the applicant regarding the nature of their activity: The activity of import of PVT360A Performance Vector Tester is an ongoing activity, and had previously been imported at this port under CTI 90308990 vide BOE 7362136 dated 16.08.2023.

2.5.5.  Regarding comments on the questions referred to in the said application are as follows:

Question: Whether the PVT 360A Performance Vector Tester mentioned at S.No. 6 are classifiable under tariff item 9030 40 00 of the Customs Tariff Act, 1975.

Comments: As per the submissions given by the applicant the item PVT360A is a VSGNSA is single-box vector tester optimized for FRI Base station, small cell and RF component testing in production and characterization environments, that consists of two independent signal generators and analysers that enable fast parallelized measurements, with a frequency range of up to 8 GHz, flexible bandwidth configuration and an optional second TRX channel the apparatus is able provide the required performance and enable flexible adaptation in a small form factor,

2.5.6. As per the submissions given by the applicant the key specification of the subject item are:

a. Two TRX channels with two independent signal generators and analysers

b. 400 MHz to 8 GHz frequency range covering all FRI frequency hands

c. Up to 500 MHz bandwidth

d. Hardware-accelerated text sequencing

e. Small form factor

f. Multiport operation

g. Extensive signal generation and analysis software

From the submission, it is observed that the item incorporates a signal generator and the item is capable of signal analysis.

2.5.7. The CTI 90304000 is reproduced below:

9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
9030 40 00	Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

The description of goods under CTI 90304000 specifically mentions the word “specially designed”. The CTI is an exclusionary description which limits to the goods being specially designed for telecommunications.

2.5.8. As the goods have multiple features such as signal generation, signal measuring and signal processing it appears rightly classifiable under CTI-1 903089 under CTI 90308990. Further the applicant has not provided sufficient evidence to establish that the item is specially designed for telecommunication. The applicant has only stated it as one of use of the device. In addition, the importer themselves had self-declared the item under 90308990 in previous import made by them for the same goods under Bill of Entry 7362136 dated 16.08.2023.

2.6. With reference to the aforementioned application No-90/2025 for the subject advance ruling, the port comments are as under.

2.6.1. The PVT360A Vector Tester is a single-box solution designed for testing base stations, small cells, and RF components. Its key features include:

1. Frequency range: 400 MHz to 8 alz

2. Independent signal generators and analyzers: Enables fast parallel measurements

3. Up to 500 MHz bandwidth: Flexible configuration for various testing needs

4. Automation capabilities: Simplifies integration into testbeds

5. Preconfigured test routines: Aligns with 3GPP requirements

2.6.2. The PVT360A offers benefits such as:

1. Comprehensive signal generation and analysis

2. Base station and small cell testing: Supports 5G NR and LTE

3. Component testing: Validates characteristics under realistic conditions

2.6.3. The applicant submitted that the PVT360A Vector Tester is “apparatus specially designed for telecommunications” due to its specific applications in:

1. Base station testing

2. RF component testing

3. 5G and Wi-Fi band coverage

2.6.4. The questions on which advance ruling is sought by the applicant are as follows:

a. Whether the PVT 360A Vector Tester indicated in the Application are rightly classifiable under CTI 9030 40 00?

b. If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the PVT 360A Vector Tester under Schedule I to the Customs Tariff Act, 1975 (hereinafter referred to as ‘the Tariff Act’)?

2.6.5. The heading 90.30 covers instruments and apparatus for measuring or checking electrical quantities, including those used in radio communications or telecommunications. Therefore, the competing entries under heading 9030 are CIF! 9030 40 00 and CTH 9030 89 90.

2.6.6. The device features are as below:

– Single-box tester for FRI base stations, small cells, and RF component testing.

– 500 MHz maximum signal bandwidth for out-of-band and ACLR measurements.

2.6.7. The applicant in their submission, stated that the PVT360A Vector Tester is a single-box solution designed for testing base stations, small cells, and RF components.

2.6.8. Base station testing refers to the process of verifying and validating the performance, functionality, and reliability of a base station, which is a critical component of wireless communication networks. Base stations are responsible for transmitting and receiving radio signals to and from mobile devices, enabling communication services such as, voice, data, and video.

2.6.9. Base station testing typically involves a range of tests and measurements to ensure that the base station meets the required specifications, standards, and regulatory requirements. Some common aspects of base station testing include verifying the base station’s radio frequency (RF) performance, including transmit power, receive sensitivity, and frequency accuracy, testing the base station’s compliance with specific communication protocols, such as 4G LTE or 5G NR, ensuring that the base station can interoperate with different network elements, devices, and systems, evaluating the base station’s performance under various conditions, such as high traffic, interference, or extreme temperatures and verifying the base station’s security features and ensuring that it meets the required security standards.

2.6.10. The goal of base station testing is to ensure that the base station operates reliably, efficiently, and securely, providing high-quality communication services to users.

Small cell testing refers to the process of verifying and validating the performance, functionality, and reliability of small cells, which are low-power, short-range wireless base stations used to provide cellular coverage and capacity in specific areas. Small cells are typically used to provide reliable cellular signals in buildings, offices, or homes, fill coverage gaps in areas with weak signals, support high-traffic areas, such as shopping malls or stadiums etc.

2.6.11. Testing small cells involves evaluating their performance in terms of Signal strength, quality, coverage, seamless transitions between small cells and macro cells, mitigating interference from neighbouring cells or other sources, supporting multiple users and high-speed data transmission and ensuring smooth interaction with the wider cellular network.

2.6.12. The PVT360A Vector Tester is designed to support small cell testing by providing evaluating small cell performance and identifying potential issues, supporting a range of small cell technologies, including 4G and 5G and streamlining the testing process and reducing test time.

2.6.13. By testing small cells, network operators and manufacturers can provide high-quality cellular services to users, identify and resolve issues, improving overall network efficiency and enable the deployment of advanced small cell technologies, such as 5G.

2.6.14. RF component testing refers to the process of verifying and validating the performance, functionality, and reliability of radio frequency (RF) components, which are critical elements in wireless communication systems. RF components include devices such as amplifiers, filters, switches, attenuators, and antennas.

2.6.15. RF component testing typically involves measuring parameters such as Frequency response, Amplification or attenuation of the signal gain, signal loss due to the component, signal reflection due to impedance mismatch and unwanted frequency components generated by non-linearity.

2.6.16. The goal of RF component testing is to ensure that the components meet the required specifications, perform reliably, and integrate seamlessly into the larger RF system. This testing is crucial for applications such as Wireless communication systems, Radar systems and Satellite communications.

2.6.17. By testing RF components, manufacturers can ensure compliance, improve performance and reduce costs. In the context of the PVT360A Vector Tester, RF component testing is one of its key applications, enabling users to validate the performance of RF components under realistic conditions.

2.6.18. The two CTI-1s under heading 9030 for consideration are CTI-1 90304000 and 90308990. The duty rates of the said two CTHs are as below:

90304000	BCD Nil + 1GST 18%
90308990	BCD 7.5% + IGST 18%

2.6.19. The device PVT 360A Performance Vector Testers is an instrument or apparatus for measuring or checking electrical quantities. The device’s primary function and characteristics do not align with the specific descriptions in other tariff items under Heading 90.30, such as oscilloscopes or spectrum analyzers. Therefore, it appears that the device is an “other apparatus for measuring and checking electrical quantities” that doesn’t fit into the more specific categories listed under Heading 90.30.

2.6.20. Given the PVT 360A’s specific design for telecommunications testing, including base stations and small cells, and its advanced features for signal generation and analysis, one might argue that it could fit more specifically under CTH 9030 40 00 as “instruments and apparatus, specially designed for telecommunications”.

2.6.21. Given the device’s characteristics and functions, classification under CTH 9030 89 90 appears justified due to the following reasons:

1. I. The device is not limited to telecommunications but can be utilized across various industries, indicating its general-purpose nature.

2. The device’s features and capabilities are not uniquely tailored for telecommunications, making it less suitable for classification under more specific tariff items like MI 9030 40 00.

3. The device’s primary characteristics and functions align more broadly with the description of instruments and apparatus for measuring or checking electrical quantities not specifically covered under other categories.

2.6.22. CTI-1 9030 89 90 serves as a residual category for instruments and apparatus that don’t fit neatly into the more specific categories within Heading 9030. Given the device’s general-purpose nature and broad applicability, classification under this category seems appropriate.Therefore, based on the device’s characteristics, features, and broad applicability, classification under CTI-I 9030 89 90 is justified.

3. Records of the Personal Hearing:

The personal hearing in this case was held on 12.08.2025. During the course of personal hearing, the authorized representative of the applicant i.e. Mr. Anurag Kapoor reiterated the submissions made in their original application. They had nothing more to add. Further, no one joined from the department.

4. Additional Submission of the Applicant:

4.1 At the outset, it may be noted that the classification of the subject goods under CTH 9030 has not been disputed by the Department. The only issue pertains to the classification of the subject goods at the 8-digit level. While the Applicant is contending that the appropriate classification will be under CTI 90304000 by application of GIR Rule 1, the Department is contending the classification to be under CTI 9030 89 90. For the sake of brevity, the Applicant submits a common response for all the three unique applications.

4.2. The Applicant submits that the PVT360A is used in Base Station testing, Small cell testing and RI component testing which are specially designed for telecommunication purposes only. However, the Ld. Assistant Commissioner (ACC, Bangalore) has contended that the device is not limited to and not uniquely tailored for telecommunication purposes, and the primary characteristics and functions of the device align more broadly with the description of instruments and apparatus for measuring or checking electrical quantities not specifically covered under other categories. However, the Applicant submits that the Ld. Assistant Commissioner has incorrectly understood the features of the equipment in question.

4.3. The Applicant submits that the equipment is specially tailored for “telecommunication purposes” only. Reliance in this regard is placed on Product Brochure submitted by the Applicant.

i. Base Station testing- PVT 360A provides measurement capabilities to test the physical layer of base stations. According to Ministry of Telecommunications “base stations send and receive low powered radio signals to and from mobile phones and provide connection to the main telephone network” (Page No 107). It is worth noting that Base station itself is an apparatus used in the telecom industry. Reliance is placed on CC, Air Cargo, Chennai VII vs Reliance Jio Infocomm, 2024 (387) E.L.T. 646 (S.C.) (Page Nos 113 to 125), wherein Antenna for base station is classified by the Hon’ble Tribunal as “parts of telecommunication apparatus” under erstwhile CT1 85177090.

ii. Small cell testing- Small cell itself is a cellular base station. The term is defined in the Committee Report No TEC 81001:2022, Government of India, Ministry of Communications, Department of Telecommunications, Telecommunication Engineering Centre as “a cellular base station that transmits & receives 3GPP-defined Radio Frequency (RF) signals with small power and small form factor”.

iii. RF Component testing- while RF (Radio Frequency) component testing is used to verify the performance and compliance of electronic devices, in the present case, PVT 360A is designed in such a manner that the same is used in production and characterization environments for FRI base stations and small cells covering 5G NR FRI including MIMO testing.

4.4. In this regard, the Applicant submits that the PVT360A performance vector tester as per Product brochure is designed for high-speed, high-throughput testing of 5G NR FRI downlink with a focus on achieving minimal Error Vector Magnitude (EVM). The performance of a 5G NR downlink is given in the below graph.

4.5. Thus, the Applicant submits that such feature of minimised Error Vector Magnitude (EVM) of 5G NR downlink are not requisite parameter for general electronic testing equipment.

4.6. Reliance in this regard is placed on Final Draft of TSTP for 5G trial-v4 from the Telecommunication Engineering Centre (TEC) wherein from the scope of the said Standard it is clear that the 5G testing is specifically designed for telecommunication purpose only.

4.7. Further, Para 1.5 in the said Standard provides for “Downlink and uplink throughput for 5G/5Gi UE and Spectral Efficiency”. The relevant portion from the document is extracted below.

4.8. Thus, the Applicant submits that the 5G NR downlink measurement is a test pertaining to telecom application and it is not a general testing requirement.

4.9. Further, the Applicant submits that they have received comments from the Ld. Assistant Commissioner (ACC, Import, Mumbai Zone-Ill) for this equipment wherein it was proposed as follows:

• The device is not limited to telecommunications but can be utilized across various industries, indicating its general-purpose nature.
• The device’s features and capabilities are not uniquely tailored for telecommunications, making it less suitable for classification under more specific tariff items like CTI-I 9030 40 00.
• The device’s primary characteristics and functions align more broadly with the description of instruments and apparatus for measuring or checking electrical quantities not specifically covered under other categories.
• CTH 9030 89 90 serves as a residual category for instruments and apparatus that don’t fit neatly into the more specific categories within Heading 9030. Given the device’s general-purpose nature and broad applicability, classification under this category seems appropriate.

4.10. Thus, the Applicant submits that, in essence the Ld. Assistant Commissioner (ACC, Import, Mumbai Zone-III) is of the view that the PVT 360A Performance Vector Tester is not specifically tailored for telecommunication purpose but designed in such a manner to broadly cater to the general category instruments.

4.11. However, as already mentioned supra, the Applicant submits that the instruments designed for general purposes, are not required to have the advance features of base station and small cell testing for 5G telecommunication purpose. The said feature of high throughput testing of 5G NR FR I downlink with a focus on achieving minimal Error Vector Magnitude itself would mean that the instrument is specially designed for telecommunications. Any general category electronic testing equipment do not require these specific tests to be carried out by the said instrument.

4.12. Therefore, the Applicant submits that the equipment in question is specially designed for telecommunication in that it is used in testing base station and small cell testing and RF component testing. Therefore, the classification of PVT 360A Performance Vector Tester under CTI 90304000 is appropriate in terms of GIR Rule 1.

4.13. The Applicant in this regard submits the Tax Invoices pertaining to supply of PVT 360A Performance Vector Tester to M/s Sanmina SCI India Pvt Ltd and M/s Tejas Networks Ltd.

4.14. Further, the Applicant submits that PVT 360A Performance Vector Tester the has the following application.

Instrument model	Application Area
PVT360A Performance Vector Tester	Base Station testing in Production line

4.15. Therefore, in light of the aforementioned submissions, the Applicant submits that the PVT360A Performance Vector Tester shall merit classification under CTI 9030 40 00 as “instruments specifically designed for telecommunications.

5. Discussions, Findings and Conclusion

5.1 Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, the record of personal hearing held on 04.09.2025, and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. 1, therefore, allow the application and proceed to determine the classification of the proposed imports on the basis of the information on record.

Product description and nature of the goods:

5.2 As per the applicant’s submission, the PVT 360A is presented as a single-box vector signal generator/vector signal analyser (VSGNSA) optimised for FRI base-station/small-cell and RF-component testing, with two independent TRX channels, 400 MHz-8 GHz frequency range (covering all 5G NR FRI bands), bandwidth up to 500 MHz, multiport operation, hardware-accelerated test sequencing, automation for remote integration into testbeds, and applications for standard-compliant signal generation and analysis for LTE/5G NR. The brochure extracts emphasise the equipment for base-station transmitter tests (e.g., EVM, output power, frequency error), MIMO measurements, and production-line characterisation for cellular infrastructure. In support of claim, the applicant has also placed invoices evidencing supplies to telecom OEMs.

Issue of classification:

5.3 On the basis of facts presented before me in present application, I find that the question for determination is whether the “PVT 360A Performance Vector Tester” merits classification under CTI 9030 40 00 as “other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)” or under the residuary CTI 9030 89 90 as “other” instruments and apparatus of heading 9030. Thus, the dispute is confined to the 8-digit level within heading 9030.

5.4. It is settled principle of law that the classification of any good under Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation of the Import Tariff. Further, Rule I of GRI stipulates that “classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.” It is only when the headings and notes do not require otherwise that one may proceed to the subsequent rules. Therefore, the starting point is an analysis of the terms of the competing headings, 9030 89 90 and 9030 40 00, read with the relevant chapter/Section notes. For the purpose of determining the correct classification of the impugned goods, it is imperative to examine Tariff Headings 9030 89 90 and 9030 40 00 in the proper context and statutory framework. The said tariff headings under the First Schedule to the Customs Tariff Act, 1975, reads as under:

	–	Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices):
90303 100	—	Multimeter’s without a recording device
90303200	—	Multimeter’s with a recording device
903033	—	Other,without a recording device :
90303310	—	Ammeters, volt meters and watt meters
90303320	—	Spectrum resistance meters
90303330	—	Capacitance meter
90303340	—	Frequency measuring apparatus
90303350	—	Megar meters
90303390	—	Other
90303900	—	Other, with a recording device
90304000	–	Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
	–	Other instruments and apparatus :
90308200	—	For measuring or checking semiconductor wafers or devices (including integrated circuits)
90308400	—	Other, with a recording device
903089	—	Other :
90308910	—	Scintillator counters
90308920	—	Vectroscope
90308990	—	Other

5.5. I find that the applicant contends classification of subject product under CTI 9030 40 00. They have submitted that the instrument is “specially designed for telecommunications” and it is configured for 3GPP/LTE/5G NR conformance and base-station/small-cell testing. They claimed that FR I -specific bandwidths and MIMO features, other features of this instrument is used in production environments for telecom infrastructure. They rely on HSN Explanatory Notes to 90.30 which include a wide range ol’ electrical/electronic instruments used in radio communications or telecommunications. They have also submitted that a specific entry prevails over a residuary entry and as there is specific entry available for the product, there is no need to seek resort of residuary entry. I observed that the Commissionerate has contended that the model has multiple capabilities (signal generation/analysis) and hence, classifiable under CTI 9030 8990 and also stated that the applicant has classified the subject product under 9030 8990 in their past imports, and now they cannot claim different heading.

5.6. I have examined contention of both sides and find that heading 90.30 covers “oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities….” Within this heading, CTI 9030 40 00 reads “other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)”. I find that there are no special Section/Chapter Notes that displace the plain text for this dispute; therefore, the phrase “specially designed for telecommunications” is the controlling criterion at the 8-digit level classification.

5.7. To ascertain the scope further, I have also examined the issue in light of the HSN Explanatory Notes to heading 90.30. The Explanatory Note clarifies that, beyond generic electrical meters, the heading includes a wide range of instruments used in radiocommunications/telecommunications, and it lists representative telecom test instruments (e.g., cross-talk meters, nepermeters/decibel meters, transmission level indicators, fading indicators, noise level meters, gain measuring instruments, psophometers, echo meters, distortion factor meters). I find that the list is illustrative, not exhaustive. Therefore, consistent with the structure of 9030 40 00, instruments “specially designed for telecommunications” qualify even if they are not named verbatim in the exemplars, provided their design/configuration is directed to telecom applications.

5.8. For ascertaining the true meaning of “specially designed” as mentioned in the tariff entry product has to be examined in this case in light of design, configuration, standard-specific features, and principal applications. I have also noted that telecom network elements (e.g., base-station antennas and parts) have been recognised as telecom apparatus/parts under Chapter 85 in appropriate contexts; while not determinative of heading 9030, this supports the characterisation of base-station infrastructure and its dedicated test ecosystem as “telecommunications”. Base Station testing-PVT 360A provides measurement capabilities to test the physical layer of base stations. As per Ministry of Telecommunications “base stations” send and receive low powered radio signals to and from mobile phones and provide connection to the main telephone network. I note that Base station itself is an apparatus used in the telecom industry as confirmed by apex court in case of CC, Air Cargo, Chennai VII vs Reliance Jio Infocomm [2024 (387) E.L.T. 646 (S.C.)], wherein Antenna for base station is classified by the Hon’ble Tribunal as “parts of telecommunication apparatus” under erstwhile CTI 85177090. Further, ‘Small cell’ itself is a cellular base station that transmits & receives 3GPP-defined Radio Frequency (RF) signals with small power and small form factor”. Moreover, RF Component testing is used to verify the performance and compliance of electronic devices. In the present case, PVT 360A is designed in such a manner that the same is used in production and characterization environments for FRI base stations and small cells covering 5G NR FRI including MIMO testing. I find following features of the instrument made it specially designed for telecommunications:

• preconfigured test routines aligned to 3GPP standards (LTE/5G NR up to Rel-17);
• frequency coverage expressly aligned to FR1 mobile bands and bandwidth capability up to 500 MHz to accommodate multi-carrier test and ACLR;
• features for base-station/small-cell transmitter testing (EVM, frequency error, output power) and MIMO;
• integration into cellular production testbeds; and
• marketing/application focus on base-station and small-cell environments.

I find that these features are hallmarks of telecom base-station conformance/production-test instrumentation rather than general-purpose laboratory meters.

5.9. Though, the department has requested to classify the product under ‘other’ category which is for instruments used for general purpose. I find that the instruments designed for general purposes, are not required to have the advance features of base station and small cell testing for 5G telecommunication purpose. The said feature of high throughput testing of 5G NR FRI downlink with a focus on achieving minimal Error Vector Magnitude itself would mean that the instrument is specially designed for telecommunications. Any general category electronic testing equipment do not require these specific tests to be carried out by the said instrument. Thus, I find force in argument of the applicant.

5.10. I find that it is a settled principle that a specific description of tariff entry prevails over a residuary description. The Supreme Court has consistently held that classification under a residuary entry should be the matter of last resort and cannot be adopted where a specific entry covers the goods (as ruled in case of Hindustan Poles Corporation v. CCE [2006 (196) ELT 400 (SC)]; CCE v. Pioneer Scientific Glass Works [2001 (131) ELT 498 (Tri.- Mum)J; Champdany Industries Ltd. [2009 (241) ELT 481 (SC)_ 1. I find that though these cases concern different headings, the ratio of the judgements is applicable in the present case as the product fits the specific tariff text, recourse to “other” is impermissible.

5.11. I have also examined the department’s observation regarding past self-assessment under 9030 89 90. I find that it is settled legal principle that there is no estoppel in taxation matter and prior self-classification is not binding where the statutory test and the technical record establish the classification under a particular heading. Hence, I hold that classification should be decided on merit only and not on the basis of past practice.

5.12. I have also examined the department’s argument regarding “general-purpose” of product. The argument is based on the fact that it can generate/analyse signals and may be used in other RF domains. I have examined this argument carefully. I find that in modern test platforms, a telecom-focused VSG/VSA can, by its nature, generate/analyse RF signals; but that capability alone does not make it “general purpose”. In my view the decisive question is whether, by design and configuration, the instrument is specifically tailored to telecom testing (e.g., 3GPP standard applications, FR 1 cellular band coverage, base-station transmitter measurements, MIMO options, production-test automation) or not. I find that the applicant has produced sufficient material showing exactly these telecom-specific features. There is no coal^–my evidence that the PVT 360A, as presented for import, is a bare, general-purpose analyser lacking telecom options; hence I reject the contention of department on merit.

6. In the light of the above discussion and findings, the answer to the question raised by the applicant is as follows:

a. Whether the PVT 360A Vector Tester indicated in the Application arc rightly classifiable under CTI 9030 40 00?

Answer: “PVT 360A Performance Vector Tester”, as presented with telecom standard applications (LTE/5G NR up to Rel-17), FR I cellular band coverage, base-station/small-cell transmitter test functions (including EVM, frequency error, output power), MIMO capabilities, and production-test integrations, is “specially designed for telecommunications” and merits classification under CT1 9030 40 00 of the First Schedule to the Customs Tariff Act, 1975.

b. If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the PVT 360A Vector Tester under Schedule I to the Customs Tariff Act, 1975 (hereinafter referred to as ‘the Tariff Act’)?

Answer: Not applicable in view of (a).

7. I, rule accordingly.