TMI Blog2008 (11) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Saha (Member) Present for the Applicant - Mr.Anand Verma, Manager Custom Classification, Mr.Vishal Gupta - Tech. Application Consultant, Mr. Prakash Manjunath, Classification Engineer Present for the Commissioners - (1) Mr.Harish Kr.Thakur, concerned Jt.CDR (2)Mr. Sumit Kumar, SDR RULING (By Mrs.Chitra Saha) - The applicant, M/s Agilent Technologies, India is a wholly owned subsidiary Indian company of M/s Agilent Technology, 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 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in addition to being general purpose spectrum analyzers, also have capabilities for carrying out measurements and analysis which are specific to telecom sector, these merit classification under 9030 40 00. In view of the predominant use of these spectrum analyzers in the telecom sector, these instruments are being sold by the applicant to well known telecommunication companies such as Bharti Telecom, Alcatel, Reliance Communications, NOKIA etc. Product 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally expressed the view that all spectrum analyzers cannot be said to be meant for use in telecommunication. A technical opinion about the spectrum analyzers given by the Principal, Ambedkar Institute of Technology, New Delhi has been produced by the Department. 5. At the time of the hearing of the application, the representative of the Department has raised some preliminary objections. He states that since the applicant has already imported 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, XRAY, COSMIC OR OTHER IONISING RADIATIONS 9030 10 00 Instruments and apparatus for measuring or detecting ionizing radiations 9030 20 00 Oscilloscopes and oscillographs Other instruments and apparatus, for measuring of checking voltage, current, resistance or power; 9030 31 00 Multimeters without a recording device 9030 32 00 Multimeters 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into wide intervals in which the waves have some common characteristic of generation or detection, such as the radio-frequency spectrum, infrared spectrum, visible spectrum, ultraviolet spectrum, and x-ray spectrum". "Spectrum Analysis" and "Spectrum Analyzer" are defined in Mc Graw Hill Dictionary of Scientific and Technical Terms(5 th ed. p.1881) as follows:- "Spectrum analysis: The measurement of the amplitude of the components of a complex waveform throughout the frequency range of the waveform." "Spectrum analyzer: Test instrument used to show the distribution of energy contained in the frequencies emitted by a pulse magnetron; also used to measure the Q of resonant cavities". 8. The Explanatory Notes on the Harmoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of aerospace and defence, wireless connectivity and for checking components and devices used in cellular networks. The technical report of the Ambedkar Institute of Technology on E4443A and E4447A also confirms the use of these instruments in the field of communication. 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 statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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