https://www.taxtmi.com/caselaws?id=90519 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. en-us Thu, 02 Jul 1998 00:00:00 +0530 Sat, 08 Oct 2011 11:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90519 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. Case-Laws Central Excise Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90519