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2008 (11) TMI 61 - AAR - CustomsClassification 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.
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