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of <h1>Classification of Agilent Technologies' Spectrum Analyzers under Customs Act 1962</h1> <h3>M/s Agilent Technologies India Pvt. Ltd., In re</h3> The case involved the classification of Agilent Technologies' Spectrum Analyzers under the Customs Act 1962 in India. The ruling classified both the E ... Classification of Agilent Technologies Product No. E 4443 A and E 4447 A - above instruments are state of the art next generation spectrum analyzers which have been specially designed for use in the telecom industry and used extensively for testing wireless, broad band and other communication systems – impugned items are classifiable as “other instruments & apparatus, specially designed for telecommunications” covered by 9030 40 00 of the First Schedule to the Indian Tariff Act, 1975. Issues: Classification of Agilent Technologies Product No. E 4443 A and E 4447 A Spectrum Analyzers when imported into India under the Customs Act 1962.Issue 1: Classification of Agilent Technologies Product No. E 4443 A Spectrum AnalyzerThe applicant, M/s Agilent Technologies, sought an advance ruling on the Customs Classification of the Agilent Performance Spectrum Analyzer series, specifically the E 4443 A model. The applicant argued that these spectrum analyzers are specially designed for telecommunications, listing various telecom-specific measurements they can perform. The applicant claimed that due to their predominant use in the telecom sector and specific features, these spectrum analyzers should be classified under 9030 40 00 of the Customs Tariff. The Commissioners of Customs supported this classification based on the instruments' capabilities and specific use in telecommunication. The ruling agreed with the applicant's contention, classifying the E 4443 A model under 9030 40 00.Issue 2: Classification of Agilent Technologies Product No. E 4447 A Spectrum AnalyzerSimilarly, the applicant sought clarification on the Customs Classification of another model, the E 4447 A Spectrum Analyzer. The applicant provided detailed information on the design and capabilities of this model, emphasizing its suitability for telecom applications. The Commissioners of Customs, along with technical opinions, recommended classifying the E 4447 A model under 9030 40 00 due to its specific use in telecommunication. The ruling concurred with the applicant's argument, classifying the E 4447 A model under 9030 40 00.Key Points:- The spectrum analyzers were specially designed for telecommunications, with specific features for telecom applications.- The instruments could measure various telecom-specific parameters and were extensively used in the telecom sector.- The classification under 9030 40 00 was supported by the Commissioners of Customs and technical opinions.- The ruling classified both the E 4443 A and E 4447 A models under 9030 40 00 of the Customs Tariff, agreeing with the applicant's contentions.- The decision was pronounced on the 18th day of November 2008 by Mrs. Chitra Saha, Member of the Authority for Advance Rulings.
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