https://www.taxtmi.com/circulars?id=6589 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. en-us Thu, 31 May 1990 00:00:00 +0530 Sat, 04 Feb 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6589 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. Circulars Central Excise Thu, 31 May 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6589