Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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AAR held that the imported "PVT 360A Performance Vector Tester," configured with LTE/5G NR (up to Rel-17), FR1 cellular band coverage, base-station/small-cell transmitter measurements (including EVM, frequency error, output power), MIMO capabilities and production-test integrations, is "specially designed for telecommunications." Applying the specific over residuary rule, and relying on the HSN Explanatory Notes, AAR rejected the department's contention that it is a general-purpose tester classifiable under CTI 9030 89 90. Prior self-assessment under the residuary entry was held non-binding. The instrument was consequently classified under CTI 9030 40 00 of the Customs Tariff Act, 1975.
AAR held that the imported "PVT 360A Performance Vector Tester," configured with LTE/5G NR (up to Rel-17), FR1 cellular band coverage, base-station/small-cell transmitter measurements (including EVM, frequency error, output power), MIMO capabilities and production-test integrations, is "specially designed for telecommunications." Applying the specific over residuary rule, and relying on the HSN Explanatory Notes, AAR rejected the department's contention that it is a general-purpose tester classifiable under CTI 9030 89 90. Prior self-assessment under the residuary entry was held non-binding. The instrument was consequently classified under CTI 9030 40 00 of the Customs Tariff Act, 1975.
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