TaxTMI 
TaxTMI 
2025 (12) TMI 831
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.... & Schwarz India Private Ltd (hereinafter referred to as the "Applicant") is a 100% owned subsidiary of Rohde & Schwarz GmbH KG & Co, Germany, whose head office is located in New Delhi and branch offices in Bangalore, Hyderabad and Mumbai. 1.2. The Applicant is a leading supplier of solutions in the fields of Test and Measurement, Broadcasting, Radio monitoring and Radiolocation as well as Mission-critical Radio communications. For more than 80 years, Applicant has been developing, producing and marketing a wide range of electronic products. 1.3. The Applicant has been importing some of these models of Spectrum Analysers since 2015. Presently they are proposing to import these models into India and therefore request the present application in the case of the following models: a. R&S(r)Spectrum Rider FPH Handheld Spectrum Analyser b. R&S(r) FPL 1000 Spectrum Analyser c. R&S(r) FSC 6 Spectrum Analyser d. R&S(r) FSH Handheld Spectrum Analyser. e. R&S(r) FSV 3000 Signal and Spectrum Analyser; f. R&S(r) FSVA 3000 Signal and Spectrum Analyser; g. R&S(r) FSW Signal and Spectrum Analyser; h. R&S(r) FSWP Phase noi....
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.... i) GSM ii) EDGE, iii) LTE iv) CDMA, CDMA 2000 v) TETRA vi) 3GPP vii) 5G NR Analysis viii) NBIOT ix) Bluetooth x) EUTRA/LTE/LTE-Advanced xi) IEEE standards including WLAN IEEE802.11a/b/g/p signals, WLAN IEEE802.11n signals, WLAN IEEE802.11ac, IEEE802.11ax and IEEE802.11be signals, HRP UWB WLAN IEEE802.15.4z WLAN IEEE802.11ad signals WLAN IEEE802.11ay. About Spectrum Analysers, in general 1.8. Spectrum Analysers in general are used to measure modulation, distortion and noise. Mc Graw Hill Encyclopedia of Science and Technology (Vol 17; Pg 228) describes the functions and features of Spectrum Analysers as follows: An instrument for the analysis and measurement of signals throughout the electromagnetic spectrum. Spectrum analyzers are available for subaudio, audio, and radio-frequency measurements, as well as for microwave and optical signal measurements. Generally, a spectrum analyzer separates the signal into two components: amplitude (displayed vertically) and frequency (displayed horizontally). On some low-frequency analyzers, phase information can also be displayed. Low-freque....
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...., adjacent channel interference, signal to noise ratio etc. 1.11. Thus, the Applicant submits that the Spectrum Analysers in question are used by such operators who would want to undertake frequency, amplitude, harmonics and noise measurements in various fields including radio receiving, telecommunications etc. Statement containing Applicant's interpretation of law and/or facts, as the case may be, in respect of the question(s) on which advance ruling is required 1.12. APPLICANT'S ELIGIBLITY FOR ADVANCE RULING 1.12.1. In order to file an application before the Authority for Advance Rulings, the Applicant must satisfy the conditions prescribed under the Customs Act, 1962 (hereinafter referred to as 'Customs Act'). 1.12.2. The Provisions related to Advance Ruling are prescribed under Chapter VB of the Customs Act. Clause (c) of Section 28E of the Customs Act defines an "Applicant" as :- In this chapter, unless the context otherwise requires- (c) "applicant" means- i. Holding a valid Importer Exporter Code Number granted under section 7 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); or ii. Ex....
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...., namely: (a) The Applicant possesses a valid IEC number 0500029229; (b) The question of classification of models of Spectrum Analysers in the present application is not pending in the applicant's case before any officer of customs, the Appellate Tribunal or any Court and has never been decided by the Appellate Tribunal or any Court; (c) The application for advance ruling is in relation to clause (a) of Section 28H (2) of the Customs Act. ISSUE REQUIRING ADVANCE RULING 1.19. The questions on which advance ruling is sought are as follows- Whether the Spectrum Analyser Models indicated in the Application are rightly classifiable under CTI 9030 40 00? If the answer to the above question (a) is in the negative, then, what is the appropriate classification of the Spectrum Analysers under Schedule I to the Customs Tariff Act, 1975 (hereinafter referred to as 'the Tariff Act')? CLASSIFICATION OF DIFFERENT MODELS OF SPECTRUM ANALYSERS 1.20. Application of GI Rules and relevant Section Note 1.20.1. Classification of the goods mentioned in the First Schedule of the Import Tariff is governed by General Rules for Interpret....
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....ysers. The relevant paragraph from the HSN Explanatory Notes is reproduced below. Spectrum analysers are instruments which identify the different frequency components of an electrical input signal. They are mainly used to analyse electrical quantities. They can also analyse ionising radiations, sound waves or other non-electrical quantities when used in conjunction with radiation detectors or other devices which can detect non-electrical quantities and convert them into electrical signals. 1.23. However, it is apparent that the coverage of "Spectrum Analyser" is envisaged in the general category before the coverage of apparatus specially designed for telecommunications. Therefore, the Applicant submits that there is a possibility to consider these as other apparatuses that are used in areas other than telecommunications. However, as per the HSN Explanatory Notes, the Spectrum Analysers covered therein are such analysers for ionising radiations, sound waves or other non-electrical quantities. 1.24. The Spectrum analysers in question are used in analysing the signals in electromagnetic spectrum and therefore are used in analysing the audio and radio-frequency measureme....
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....atory system), these give a direct indication of the fading. (v) Cross-talk meters, used on telephone circuits for measuring various quantities. (vi) Transmission level indicators. (vii) Noise level meters, for use on high frequency lines. (viii) Gain measuring instruments, for measuring the gain through repeaters relaying long distance telephone circuits. (ix) Instruments for measuring interference, e.g., noise voltage in long distance telephone installations or interference from neighbouring high tension circuits. (x) Psophometers, instruments for calculating line-noise, i.e., the electromotive force of a source of current which would produce the same interference if substituted for the voltages induced in the telephone circuit. (xi) Peak indicators, for recording short voltage peaks such as occur in transmission systems (e.g., long distance telephone cables, radio transmission circuits, shortwave links). (xii) Echo meters, used in establishing line balance by direct readings of echo expressed in nepers or decibels. (xiii) Distortion factor meters, for measuring the harmonic distortion introduced int....
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.... cavities". The E4443A and E4447A thus, in addition to having the capabilities of a general purpose spectrum analyzer, also possess features that make them specially suited for use in telecommunication. In particular, they can measure adjacent channel interference and harmonic distortion which are functions performed by the instruments, cross-talk meters and distortion factor meters specifically mentioned in 9030 40 00. Moreover, we find no reason to discredit the applicant's statement that the spectrum analyzers of these models are extensively bought by telecom Companies referred to supra. The two models of Agilent PSA Series spectrum analyzers E4443A and E4447A are therefore rightly classifiable as "other instruments and apparatus, specially designed for telecommunications" covered by 9030 40 00 of the First Schedule to the Indian Tariff Act, 1975. 1.31. The Applicant submits that all the models indicated in the advance ruling application have the feature of measuring adjacent channel interference and harmonic distortion. Therefore, the Applicant submits that the subject goods merit classification under CTI 9030 40 00. 1.32. Reliance in this regard is also plac....
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....dt Life Sciences Ltd. [2012 (277) E.L.T. 299 (S.C.)] 1.37. The ratio that resorts to classification under a residuary heading cannot be done when a specific entry covers the product, is now well settled. Reliance in this regard is placed on the decision of the Hon'ble Supreme Court's decision in the matter of Commissioner of C. Ex. Bhubaneswar-I Vs. Champdany Industries Ltd. [2009 (241) ELT 481 (SC)]. Therefore, the Applicant submits that as the "instruments and apparatus, specially designed for telecommunications" are specifically covered by CTI 9030 40 00, classification of Spectrum Analysers in question meant for the said purpose under 9030 40 00 is justified. ISSUES REQUIRING ADVANCE RULING AND APPLICANT'S UNDERSTANDING 1.38. In the light of the aforementioned, the Applicant seeks to enter the following questions for Advance Ruling and its interpretation of the question will be as under: Question 1: Whether the Spectrum Analyser models viz., R&S(r) FPH Spectrum Rider Handheld Spectrum Analyser, R&S(r) FPL 1000 Spectrum Analyser, R&S(r) FSC 6 Spectrum Analyser, R&S(r) FSH Handheld Spectrum Analyser, R&S(r) FSV 3000 Signal and Spectrum Analyser, R&S(....
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....2.2.2 Classification: a. R&S Spectrum Rider FPH Handheld Spectrum Analyzer. b. R&S FPL 1000 Spectrum Analyzer. c. R&S FSC 6 Spectrum Analyzer. d. R&SE FSH Handheld Spectrum Analyzer. e. R&S(r) FSV 3000 Signal and Spectrum Analyzer. f. R&S FSVA 3000 Signal and Spectrum Analyzer. g. R&S(r) FSW Signal and Spectrum Analyzer. h. R&S(r) FSWP Phase noise analyser and VCO tester. i. R&S Cable Rider ZPH Handheld cable and Antenna Analyzer. 2.2.3. The applicant submitted that they have been importing some of the items mentioned above since 2015, and now prefers advance ruling for classification of all the items under CTI 9030.40.00. The applicant didn't not furnish the details of classification adopted by them, in respect of impugned items, prior to the Advance Ruling. 2.2.4. The applicant submitted that all the items are spectrum analysers, customised based on the applications with certain additional features and characteristics. The applicant submitted that the Spectrum Analysers are used for spectral measurements and analysis and can also be used for measuring modulation, distortion, noise and testi....
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....truments and apparatus for measuring or detecting ionising radiations u 7.5% 9030 20 00 Oscilloscopes and oscillographs Other instruments and apparatus, for measuring or checking voltage, current, resistance or "power other than those for measuring or checking semiconductor wafers or devices) u 7.5% 9030 31 00 Multimeters without a recording device u 7.5% 9030 32 00 Multimeters with a recording device u 7.5% 9030 33 Other, without a recording device: 9030 3310 10Ammeters, volt meters and watt meters u 7.5% 9030 33 20 Spectrum resistance meters u 7.5% 9030 33 30 Capacitance meter u 7.5% 9030 33 40 Frequency measuring apparatus u 7.5% 9030 33 50 Megar meters u 7.5% 9030 33 90 Other u 7.5% 9030 39 00 Other, with a recording device u 7.5% 9030 40 00 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) Other instruments and apparatus: u Free 9030 8200 For measuring or checking semiconductor wafers o....
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....on factor meters, psophometers) - Other instruments and apparatus: 9030.82 For measuring or checking semiconductor wafers or devices (including integrated circuits) 9030.84 Other, with a recording device 9030.89 Other 9030.90 Parts and accessories (A) INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS (B) OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES 2.2.12.Oscilloscopes and Oscillographs are und respectively for observing or recording rapid variations of electrical quantity (voltage, current, etc.). The instruments may be divided into three main categories: (a) Duddell oscillographs, in which a coil, usually consisting of a loop of taut wire with mirrors attached moves in the field of an electro-magnet. The periodic phenomenon under study can be observed directly on a sheet of frosted glass, or recorded on a photographic tape. (b) Soft iron and graver type oscillographs, with a coil acting on a strip of soft iron placed in a constant field. A lightweight rod, ....
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....ctions in the field of telecommunication which are otherwise performed by cross-talk meters, noise-distortion metes does not make the item classifiable under CTI 9030.40.00 which corresponds to "other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)", just like having additional functionality of analysing ionization radiation function doesn't make them merit classifiable under 9030.10.00. 2.2.17. In the instant case, the importer intends to classify the items under "-" that corresponds to "other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)" under CTI 9030.40.00 On perusal of the terms of sub-heading for the CTI 9030.40.00, it can be noted that the CTI has an exclusionary description which limits to the goods being specially designed for telecommunications and not for any other purposes, including those apparatus which can perform multiple functions in Telecommunications and other areas. 2.2.18. The applicant in their application h....
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.... instruments for measuring electrical quantities and CTH 90303900 specifically includes other instruments and apparatus for measuring or checking voltage, current, resistance, or power, with a recording device. 2.3.8. The Customs Tariff of India (CTH) heading 9030 covers a broad range of instruments and apparatus for measuring or checking electrical quantities, including oscilloscopes, spectrum analyzers, and other devices. Specifically, the CTH code 90303900 describes "Other, with a recording device under the category of oscilloscopes, spectrum analyzers, and other instruments for measuring electrical quantities. 2.3.9. A spectrum analyzer is an electronic instrument that measures the magnitude of a signal's power over a range of frequencies. It plots amplitude on the vertical axis and frequency on the horizontal axis, providing a visual representation of the signal's frequency components. 2.3.10.Based on the description of CTH 90303900 and the characteristics of spectrum analyzers, it is reasonable to conclude that spectrum analyzers with a recording device would be classified under this heading. The presence of a recording device and the instrument's ability....
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.... b. R&S(r) FPL 1000 Spectrum Analyser c. R&S(r) FSC 6 Spectrum Analyser d. R&S(r) FSH Handheld Spectrum Analyser. e. R&SE FSV 3000 Signal and Spectrum Analyser; f. R&SE FSVA 3000 Signal and Spectrum Analyser, g. R&S(r) FSW Signal and Spectrum Analyser, h. R&S FSWP Phase noise analyzer and VCO tester i. R&S(r) Cable Rider ZPH Handheld cable and Antenna Analyzer? Comments: As per the submissions given by the applicant the Spectrum Analysers in question are used to analyse the following features: a) Adjacent channel power and Adjacent channel leakage ratio b) Signal-to-noise ratio, c) Spurious and harmonic distortions d) Third-order intercept point e) AM modulation depth f) Measurement of frequency and amplitude g) Measurement of pulsed signals h) Power measurement with power sensors i) Noise figure and gain measurements j) Analysis of analog and digitally modulated signals. 2.4.6. However, the applicant has not submitted any catalogue or technical specification of the models of spectrum analysers in the sought applica....
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....ameters such as adjacent channel leakage, AM modulation, harmonic distortion and signal to noise ratio etc. as per Mc Graw Hill Encyclopedia of Science and Technology (Vol 17). The models of Spectrum Analyzers in question have most of the following features except a few not available in a particular model: a. Adjacent channel power and Adjacent channel leakage ratio b. Signal-to-noise ratio, c. Spurious and harmonic distortions d. Third-order intercept point e. AM modulation depth f. Measurement of frequency and amplitude g. Measurement of pulsed signals h. Power measurement with power sensors i. Noise figure and gain measurements j. Analysis of analog and digitally modulated signals. 4.2. The Applicant submits that the Ld. Assistant Commissioner (ACC, Bangalore) by placing reliance on WCO HSN Explanatory Notes holds that the Spectrum Analyzers can also analyse ionising radiations, sound waves or other non-electrical quantities when used in conjunction with radiation detectors. The Applicant submits that, while, Spectrum analyzers can also be used for measuring ionising radiations, the Spec....
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....viz., Adjacent channel power and Adjacent channel leakage ratio, Signal-to-noise ratio, Spurious and harmonic distortions, frequency and amplitude measurements, analog and digitally modulated signal analysis etc. For the sake of brevity, the Applicant submits below the necessary parameters tested by each of the Spectrum Analyzer model in question which is used in the respective telecommunication application according to the requirements of the consumers. The same is given in the table below. Table-I Description of the goods Features Uniqueness of the equipment in question R&S(r) Spectrum Rider FPH Handheld Spectrum Analyzer i) Power measurement ii) Pulse measurement iii) AM/FM analysis iv) Interference analysis v) Receiver mode vi) Advanced gate trigger measurements (in TDD networks)- According to European Telecommunications Standards Institute-Time Division Duplex (TDD) is a duplexing technique used in digital telecommunication systems. The potential of TDD is often overlooked by regulators for multipoint fixed wireless access services, particularly in bands traditionally occupied by FDD systems. vii) EMF measurements viii) Adjacent channel l....
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....nt speed R&S(r) FSVA 3000 Spectrum Analyzer Shares all the aforesaid features except that the difference lies in FSVA model offering high analysis bandwidth and lower phase noise. Both FSV and FSVA signal and spectrum analyzers are well-suited for 5G NR signal analysis due to their wide analysis bandwidth, high dynamic range, and low phase noise. High measurement speed and advanced operating concept R&S(r) FSW Spectrum Analyzer Analysis options available: i) LTE, 5G NR and wireless technologies ii) Powerful vector signal analysis GSM/GSM EDGE, 3GPP, EUTRA/LTE, WCDMA etc iii) Adjacent channel leakage ratio iv) Harmonic distortion v) Third order intercept R&S(r) FSWP Spectrum Analyzer i) High measurement speeds and phase noise measurement ii) Signal and spectrum Analyzer iii) measuring higher harmonics iv) measuring transient and frequency hops v) measurement of adjacent channel rejection High sensitivity multitouch display with embedded SCPI recorder R&S(r) Cable Rider ZPH i) Power measurement ii) Channel power meter iii) Pulse measurement iv) Adjacent channel leakage ratio v) Harmonic distortion vi....
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....parameters used in testing telecommunication instruments, then these shall merit classification under CTI 9030 40 00. 4.12. Without prejudice to the aforesaid submissions that the Spectrum analysers in question are specially designed for telecommunications, the Applicant also submits that the aforesaid description cannot be considered "exclusionary description" so long as the description has not stated that these are "specially designed only for telecommunications". 4.13. Reliance in this regard is placed on the decision of Hon'ble Madhya Pradesh High Court in Commissioner of Sales Tax, MP v. Vippy Solvex Products Pvt. Ltd. reported at 1997 (105) STC 394 (M.P.), wherein the Court has held that the word "for" conveys a wider meaning than the word "in" and is deliberately used by the legislature to cover even those goods which though not directly used in the process of manufacture, but are incidental to such process. The High Court placed reliance on the dictionary meaning of the words "in" and "for". While dictionary meaning of the word "in" is within, inside of, during, by, through, by means of and the like, dictionary meaning of the word "for" is in support of, because o....
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....hnologies India Mega Development Pvt Ltd. 99-103 R&S(r) FSWP Signal and Spectrum Analyzer; Cisco Systems (India) Private Limited 104-105 Qualcomm India Pvt Ltd 106-108 Texas Instruments (India) Pvt Ltd 109-111 R&S(r)Cable Rider ZPH Handheld cable and Antenna Analyzer Secure Meters Limited 112-115 4.18. The Applicant also submits that the usage of these various models of Spectrum Analyser in the fields in Table III below: Table III Instrument model Application Area CMA180 Radio Test Set Radio Test set eg: Motorola, Kenwood, ATC radios PVT360A Performance Vector Tester Base Station testing in Production line FPH Handheld Spectrum Analyser 1) Field testing for Base stations installation and maintenance (Nokia, Ericsson) for network operators such as Airtel, Vodafone and Jio. 2) Repeaters testing 3) Filters testing FPL Spectrum Analyser - Series Base Station transmitter testing for 2G, 3G, 4G and 5G in production and QA FSC Spectrum Analyser - Series Base Station transmitter testing for 2G, 3G, 4G and 5G in production and QA FSH Handheld Spectrum Analyser - Series 1) Field testing for Base stations install....
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....hutting out a plea for proper classification of the product in future. We are of the view that matters of classification have to be decided with reference to the statutory provisions and definition and not merely on the basis of what the department or the assessee claimed or did in the past. 4.21. Thus, the Appellant submits that the Hon'ble Tribunal in the above decision has specifically held that the classification of goods must be decided with reference to the statutory provisions and definition and not merely on the basis of what the department or the assessee claimed or did in the past. Thus, the Appellant submits that in the present case there is no estoppel in classification. Classification under CTI 9030 89 90 cannot be justified: 4.22. In this regard, the Applicant humbly submits that it is settled position of law that specific entry is to be preferred over general entry. Thus, residuary entry is meant only for those categories of goods which fall outside the ambit of the specific entry. It is an entry of last resort. The said position of law has been laid down by the Hon'ble Supreme Court in the following decisions: * Hindustan Poles Corporation ....
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.... and nature of the goods: 5.2 As per the applicant's submission, the subject instruments are various models of Spectrum Analysers and related RF measuring instruments manufactured by Rohde & Schwarz, namely R&S(r) Spectrum Rider FPH, R&S(r) FPL1000, R&S(r) FSC6, R&S(r) FSH, R&S(r) FSV3000, R&S(r) FSVA3000, R&S(r) FSW, R&S(r) FSWP (Phase Noise Analyzer and VCO Tester) and R&S(r) Cable Rider ZPH. These instruments are designed for measurement, analysis and characterisation of radio frequency (RF) signals across a wide range of applications in telecommunication systems. Depending on the model, they offer frequency ranges extending from a few hertz up to 44 GHz with options for wide analysis bandwidths, high dynamic range and low phase-noise performance. The product literature indicates that these analysers are capable of measuring parameters such as adjacent channel power (ACLR), error vector magnitude (EVM), spurious emissions, phase noise, harmonic distortion and channel power, which are critical to the testing and verification of base-station transmitters, small cells and RF components used in 4G/5G NR networks. Certain models, such as the FSV, FSVA and FSW series, include s....
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....stance or power (other than those for measuring or checking semiconductor wafers or devices): 9030 31 00 -- Multimeter's without a recording device 9030 32 00 Multimeter's with a recording device 9030 33 - Other, without a recording device : 9030 33 10 --- Ammeters, volt meters and watt meters 9030 33 20 --- Spectrum resistance meters 9030 33 30 --- Capacitance meter 9030 33 40 -- Frequency measuring apparatus 9030 33 50 Megar meters 9030 33 90 Other 9030 39 00 Other, with a recording device 9030 40 00 - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) - Other instruments and apparatus : 9030 82 00 -- For measuring or checking semiconductor wafers or devices (including integrated circuits) 9030 84 00 - Other, with a recording device 9030 89 -- Other : 9030 89 10 --- Scintillator counters 9030 89 20 --- Vectroscope 9030 89 90 -- Other 5.5. I find that th....
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....rminative criterion for classification at the 8-digit level in the present case. 5.7. To ascertain the scope further, I have also examined the issue in light of the HSN Explanatory Notes to heading 90.30. The Explanatory Note clarifies that, apart from general electrical measuring instruments, this heading also encompasses a broad range of electronic instruments used in radiocommunications and telecommunications, including, illustratively, cross-talk meters, nepermeters/decibel meters, transmission-level indicators, fading indicators, noise-level meters, gain measuring instruments, psophometers, echo meters, and distortion-factor meters. I note that this list is illustrative and not exhaustive. Accordingly, consistent with the wording and intent of tariff item 9030 40 00, instruments that are specially designed, configured, or equipped for telecommunication testing or measurement purposes fall within its scope even if not specifically named in the exemplars, provided their design and functional characteristics are directed towards such telecom applications .. 5.8. For ascertaining the true meaning of "specially designed" as mentioned in the tariff entry, the products have to ....
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....in design and intended application is in telecom, even if they incorporate ancillary or general functions. Thus, I find force in the argument of the applicant. 5.10. I find that it is a settled principle that a specific description of tariff entry prevails over a residuary description. The Supreme Court has consistently held that classification under a residuary entry should be the matter of last resort and cannot be adopted where a specific entry covers the goods (as ruled in case of Hindustan Poles Corporation v. CCE [2006 (196) ELT 400 (SC)]; CCE v. Pioneer Scientific Glass Works [2006 (197) E.L.T. 308 (S.C.)]; Champdany Industries Ltd. [2009 (241) ELT 481 (SC)]. I find that though these cases concern different headings, the ratio of the judgements is applicable in the present case as the product fits the specific tariff text, recourse to "other" is impermissible. 5.11. I have also examined the department's observation regarding past self-assessment under 9030 89 90. I find that it is settled legal principle that there is no estoppel in taxation matter and prior self-classification is not binding where the statutory test and the technical record establish the classific....