The Karnataka Authority for Advance Rulings (AAR) has ruled that the supply of goods, i.e. “EDF Thrusters with Battery Pack for Jet Suit,” made by the applicant to the DEBEL merits classification as Fan Others category.
M/s. Turbotech Precision Engineering Private Limited, the applicant, a leading turbo machinery and mechanical engineering company, has developed a range of steam turbines, gas turbines, and a myriad of turbomachinery for critical applications in the process, oil and gas, and aerospace industries. The company provides adaptable and affordable turbine solutions for industrial and power generation from the smallest requirement of a few kilowatts to as large as 5.5 MW.
The applicant sought an advance ruling on the classification of goods, i.e., “EDF Thrusters with Battery Pack for Jet Suit,” to be supplied to the DEBEL along with the relevant HSN code.
Sumith Rathi, the authorised representative of the applicant, submitted that ‘Jet Suit’ (also referred to as a flight suit) is a wearable flight system consisting of a harness fitted with Electrically Ducted Fan (referred to as “EDF”) based thrusters mounted at various critical points to provide the lift that supports the weight of the user and all the accessories. The system also consists of airbag-based flight suits and helmets integrated with displays to protect the wearer’s body and head against impacts and transmit critical flight parameters to the user.
The applicant further submitted that the impugned supply is meant for ‘JetSuit’, which qualifies to be an aircraft in terms of the Aircraft Act, 1934, as other aircraft, and thus the supply becomes parts of aircraft and accordingly classifiable under HSN code 8802 or 8806, and the impugned supply is classifiable under HSN 8807 as parts of goods under headings 8802 or 8806.
The AAR bench of M.P. Ravi Prasad and Kiran Reddy T observed that “in the instant case, the Electric-Ducted Fan(EDF) thrusters based on JetSuit apparently derive support in the atmosphere by generating thrust against the earth’s surface. Hence, they are not covered in the definition of ‘aircraft’. Also, the applicant has not brought on record any DGCA (Directorate General of Civil Aviation) licence or registration/exemption (of the recipient of supplies), which is a mandatory requirement for operating an ‘aircraft’ in terms of the Aircraft Act, 1934, and regulations made thereunder. Hence, the contention of the applicant that the JetSuit is an aircraft and the EDF thrusters with battery packs are part of the aircraft is not acceptable.”
The authority ruled that EDF Thrusters with Battery Pack for Jet Suit made by the applicant to the DEBEL merits classification as Fan Others category, and the applicable HSN code is 8414.5990.
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