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TMI Blog2008 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... logy, Europe B.V., Netherlands and is engaged in import and marketing of various measuring instruments, including spectrum analyzers. It proposes to import two models of spectrum analyzers of Agilent Performance Spectrum Analyzer series and has sought advance ruling under Section 28 H of the Customs Act 1962 on the following issues regarding the classification of such imports:- "a) What is the Customs Classification of Agilent Technologies Product No. E 4443 A, Spectrum Analyzer when imported into India? b) What is the Customs Classification of Agilent Technologies Product No. E 4447 A, Spectrum Analyzers when imported into India?" 2. The applicant states that the above instruments are state of the art next generation spectrum analyzers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduct literature brought out by the manufacturing company M/s Agilent Technologies has been enclosed. For further details about product features and performance, the applicant has referred to the website of the manufacturer www.agilent.com 4. The comments of the Commissioners of Customs had been called for. The Commissioner of Customs, Air cargo, Mumbai, reported that most of the spectrum analyzers imported in that Commissionerate were classified either under customs tariff heading (CTH) 9030 33 90 or 9030 89 90. However, in cases of two imports by Reliance Communications Ltd. and Bharti Airtel Ltd., where the spectrum analyzers were declared to be specially designed for telecom, the goods were classified under 9030 40 00. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a spectrum analyzer in the past, the proposed imports constitute an ongoing activity and do not fall in the realm of "proposed activity" as envisaged in the definition of advance ruling in Sec.28E(b) of the Customs Act 1962. On the issue of the import of spectrum analyzers by the applicant being an ongoing activity, M/s Agilent, India has stated that the Agilent ESA-L E4408B spectrum analyzer imported through the Hyderabad Commissionerate is distinct from the models for which advance ruling has been sought. The said instrument was imported for supply to Govt. of India for defence purposes. Since this import was exempted from payment of duty, they had not disputed the classification of the Department. The E4443A and E4447A had not been impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 wafer or device 9030 8400 Other, with a recording device 9030 89 Other: 9030 89 10 Scintillator counters 9030 89 20 Vectroscope 9030 90 Parts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Explanatory Notes on the Harmonized System of Nomenclature (page 1848 3rd ed.) on tariff heading 9030 states that "Spectrum Analyzers are instruments which identify the different frequency components of an electrical input signal. They are mainly used to analyze electrical quantities". The said Notes also state that "frequency meters" which measure frequencies and "wave meters" which measure wave lengths fall under "Other instruments and apparatus for measuring or checking voltage current resistance or power" covered under Customs Tariff Head (CTH) 9030. 9. The spectrum analyzers proposed to be imported are not mere frequency meters or wave meters. As stated by the applicant and confirmed by the website of the manufacturing compa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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