Special-purpose vehicle classification assigns aircraft refuellers to the tariff heading for specially constructed refuelling motor vehicles. Aircraft refuellers are classifiable as special purpose motor vehicles because they are specially constructed and equipped to perform non transport functions of refuelling and de fuelling aircraft (including tanks, pumps, valves, filters, meters and hose reels), cannot be substituted by ordinary road tankers, and are analogous to other motor pump vehicles; the Board directs field formations to classify them under the tariff heading for special purpose motor vehicles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special-purpose vehicle classification assigns aircraft refuellers to the tariff heading for specially constructed refuelling motor vehicles.
Aircraft refuellers are classifiable as special purpose motor vehicles because they are specially constructed and equipped to perform non transport functions of refuelling and de fuelling aircraft (including tanks, pumps, valves, filters, meters and hose reels), cannot be substituted by ordinary road tankers, and are analogous to other motor pump vehicles; the Board directs field formations to classify them under the tariff heading for special purpose motor vehicles.
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