Classification of Aircraft Refuellers Classification of Aircraft Refuellers - Central Excise - 9/90-CX.4

Classification of Aircraft Refuellers Classification of Aircraft Refuellers Circular No. 9/90-CX.4 Dated 31-5-1990 [From F.No. 151/31/89-CX.4] Government of India Central Board of Excise Customs New Delhi 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 meters. Hose reels, Panel Board etc. It is used for carrying aviation fuel in the Airport to the Aircraft, refuelling or de-fuelling Aircraft with proper filter of water-free fuel in precise quantities. It is said to be capable of :- (i) Filling fuel tank with re-fueller pump. (ii) Filling fuel tank with external pump. (iii) Re-fuelling of the aircraft with re-fueller pump. (iv) Re-fuelling of aircraft with re-fueller pump from external sources. (v) De-fuelling of aircraft with re-fuelling pump. (vi) Emptying of fuel tank. (vii) Change of fuel. 3. The matter has been discussed in the West Zone Tariff-cum-General Conference held 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 constructed or adopted, equipped with various devices that enables them to perform certain non-transport functions i.e. primary function is not transport of persons or goods. 4. Since, a re-fueller - (i) is specially constructed/adopted and not intended for use as mere transport vehicle. (ii) is equipped to perform certain non-transport functions like re-fuelling/de- fuelling aircrafts, (iii) cannot be substituted by ordinary road tankers for re-fuelling of aircraft, (iv) is more akeen to motor pump vehicles (e.g. fire-fighting vehicle), lorries used for cleaning streets, aircraft runways (e.g. sweepers, sprinklers) that are explicitly mentioned in HSN Explanatory notes for Heading 8705. the Conference was of the view that Aircraft Re-fuellers (which also carry ladder for armed wing re-fuelling) are appropriately classified under Heading 8705 as a special purpose motor vehicle. 5. Board agrees with the view of the Conference and accordingly, it is clarified that Aircraft refuellers are rightly classifiable under Heading 8705 of the Central Excise Tariff Act, 1985. 6. Field formations may be informed suitably.