TMI Blog2018 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... vessels wherein vacuum and super insulation between inner vessel and outer vessel provides long term preservation or storage of semen, biological samples etc. - the ‘cryo containers’ are not primarily used for compressed or liquefied gases, the same would not be covered by Chapter Heading 7613. The Government of India, Ministry of Finance (Department of Revenue), New Delhi vide F.No. 154/6/88-CX.4 dated 29.12.1988 clarified that high vaccum cryogenic containers are appropriately classifiable under heading 96.17 of Central Excise Tariff. Ruling:- The product ‘Cryo Container’ being supplied by the applicant is classifiable under Heading 9617. - ADVANCE RULING NO. GUJ/GAAR/R/2018/10 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/23) - - - Dated:- 9-4-2018 - Mr. R. B. Mankodi, Member And Mr. G.C. Jain, Member For The Applicant : Shri Hardik Modh, Advocate And Shri Ashish S. Agarwal, CA RULING The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes Cryo Container, also known as Liquid Nitrogen Containers (subject product), which is essentially a container with double wal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also been informed by the Commissionerate that the Cryo containers manufactured by the applicant appears to show more resemblance with the goods classified in HSN 9617 which describes Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners as the inner part of the subject goods is made up of Aluminum (not glass) and it can be categorized as Vacuum Flasks which is complete with cases made up of Aluminum. 7. We have considered the submissions made by the applicant in their application and at the time of personal hearing. We have also considered the views of the Central Goods Services Tax and Customs Commissionerate, Vadodara-II 8. The issue involved in this case is regarding classification of the product Cry Container being supplied by the applicant. 9.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- Explanation . - For the purposes of this notification, - (i) (ii) (iii) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 ----Other Kg. ---High Pressure Cylinders : 7613 00 21 ----Plain Kg. 7613 00 22 ----Lacquered Kg. 7613 00 23 ----Printed Kg. 7613 00 29 ----Other Kg. ---Other 7613 00 91 ----Plain Kg. 7613 00 92 ----Lacquered Kg. 7613 00 93 ----Printed Kg. 7613 00 99 ----Other Kg. 10.2 Chapter Heading 9617 of the First Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding - Serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation - Utilized for small quantity transportation of Liquid Nitrogen, industrial testing shrink fitting. 12. The subject product (cryo containers) primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding and serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation. Thus, these cryo containers are meant primarily for preservation or storage of semen, biological samples etc. Though the cryo containers can be utilized for small quantity transportation of Liquid Nitrogen, as mentioned in the brochure of the product, it cannot be said to be primarily used for transport or storage of compressed or liquefied gases. 13. Chapter Heading 7613 covers Aluminium containers for compressed or liquefied gas . As already noted, the cryo containers are not primarily used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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