https://www.taxtmi.com/caselaws?id=783410 The AAR held that the imported "PVT 360A Performance Vector Tester" is classifiable under CTI 9030 40 00 as an instrument "specially designed for telecommunications" rather than under the residuary CTI 9030 89 90. Applying the tariff text and HSN Explanatory Notes, it found that the product's design, configuration and principal use-testing 5G NR/LTE base stations and small cells (including EVM, frequency error, output power, MIMO and production-test automation)-are telecom-specific and not of a general-purpose RF tester. Relying on the principle that a specific entry prevails over a residuary one, and rejecting estoppel from past self-assessment, the authority ruled for classification under CTI 9030 40 00. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783410 The AAR held that the imported "PVT 360A Performance Vector Tester" is classifiable under CTI 9030 40 00 as an instrument "specially designed for telecommunications" rather than under the residuary CTI 9030 89 90. Applying the tariff text and HSN Explanatory Notes, it found that the product's design, configuration and principal use-testing 5G NR/LTE base stations and small cells (including EVM, frequency error, output power, MIMO and production-test automation)-are telecom-specific and not of a general-purpose RF tester. Relying on the principle that a specific entry prevails over a residuary one, and rejecting estoppel from past self-assessment, the authority ruled for classification under CTI 9030 40 00. Case-Laws Customs Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783410