Classification of Aircraft Refuellers Classification of Aircraft Refuellers

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..... A doubt has been expressed regarding the correct classification of Aircraft Refuellers whether under Heading 8704 or under Heading 8705. 2. Aircraft Refuellers consist of Motor Vehicle Chassis, Aviation fuel tank of 9000 litres capacity, Emergency valve fuel pump, Pressure control valve, Filter-cum-water separator, Four-way valve, Flow meters. Hose reels, Panel Board etc. It is used for carrying .....

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..... for short distance carriage of goods in dockyards, airports, etc., HSN Explanatory Notes for Heading 8705 at page 1429 states that it covers a range of motor vehicles specially constructed or adopted, equipped with various devices that enables them to perform certain non-transport functions i.e. primary function is not transport of persons or goods. 4. Since, a re-fueller - (i) is specially con .....

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