Aircraft refuelling equipment mounted on chassis is machinery, not motor vehicle parts, for customs classification.

Aircraft refuelling equipment mounted on trollies or chassis was held not to be classifiable as parts and accessories of motor vehicles under Heading 87.08 because it performed its refuelling function independently of the vehicle carrying it. Note 2(e) of Section XVII excludes machines and apparatus of Heading Nos. 84.01 to 84.79 from treatment as vehicle parts, so the equipment fell to be classified as machinery under the appropriate heading. The earlier classification under Heading 87.08 was incorrect, and the matter was remanded for fresh classification under the proper machinery heading after hearing the appellants.

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Issues: Whether aircraft refuelling equipment mounted on trollies or chassis was classifiable as parts and accessories of motor vehicles under Heading 87.08, or as machinery under the appropriate heading.

Analysis: The equipment performed its refuelling function independently of the vehicle on which it was mounted and was therefore machinery. Note 2(e) of Section XVII excludes machines and apparatus of Heading Nos. 84.01 to 84.79 from treatment as parts of vehicles. The lower authorities had not determined the correct machinery classification.

Conclusion: Classification under Heading 87.08 was held to be incorrect, and the matter was remanded for fresh classification under the appropriate machinery heading after giving the appellants an opportunity of hearing.

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