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 general-purpose instruments under residuary entries such as CTI 9030 89 90.
Nature and Use of the Instruments
The applicant described the products—such as R&S Spectrum Rider FPH, FPL1000, FSC6, FSH, FSV3000, FSVA3000, FSW, FSWP, and Cable Rider ZPH—as spectrum analysers designed to measure and analyze RF signals across frequencies up to 44 GHz. These instruments are used for evaluating parameters critical to telecommunications, including adjacent channel power (ACLR), error vector magnitude (EVM), phase noise, harmonic distortion, and channel power.
Certain high-end models, including the FSV and FSW series, are equipped with 3GPP-compliant signal analysis features supporting LTE and 5G NR testing, allowing precise evaluation of cellular base-stations, small cells, and RF components. The applicant provided product brochures, technical specifications, and invoices evidencing supply to telecom original equipment manufacturers (OEMs) and network-equipment producers, reinforcing that these devices are designed primarily for telecommunication testing.
