High vaccum cryogenic containers - Classification of

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..... inium would be classifiable under sub heading 96.17 as vaccum flasks and other vaccum vessels or under heading 76.12 as aluminium containers or containers for compressed for liquified gases 7613. 2. These containers are reportedly used for preservation of biological materials like semen, blood plasma, bone marrow, vaccine etc, which are suspended in the inner vessel which contains liquid nitroge .....

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..... and not for transport or storage of compressed or liquified gases, they would not be covered by 7311/7613 but more appropriately under 9617. Heading 9617 covers other vaccum vessels and there is nothing in the heading or in the HSN Explanatory Notes to restrict the coverage to articles originally used in the household. The position is the same under the Central Excise Tariff Act, 1985. Therefore, .....

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