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 Description
The R&S® CMA180 Radio Test Set is a radio communication testing device designed for the production, maintenance, and calibration of radio transmitters, receivers, and two-way communication equipment. It operates over a frequency range of 100 kHz to 3 GHz, enabling testing of both UHF and VHF frequencies.
The device integrates multiple functions—RF and AF signal generation and analysis, modulation/demodulation testing, arbitrary waveform generation, and measurement of key communication parameters such as harmonic distortion, signal-to-noise ratio, and modulation fidelity. It supports a wide range of analog and digital communication standards including FM, AM, P25, DMR, TETRA, NXDN, and is used for testing two-way radios, avionics radios, maritime communication systems, and professional mobile radios.
The applicant emphasized that such instruments are essential for telecom testing and that global standards and technical literature identify radio test sets as specialized tools for evaluating telecommunication devices.
