Classification of Aircraft Refuellers Classification of Aircraft Refuellers

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.... Subject : Classification of Aircraft Refuellers. 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 met....

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....eld at Bombay on 30th April and 1st May, 1990. The Conference observed that Heading 8704 does not have Omnibus character covering all vehicles for transport of goods as evident from Heading 8709 for vehicles used 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 constructe....