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TMI Blog2018 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... with double walls made of aluminum and the mechanism of this container is such that the space between two walls is vacuum and super insulated. The applicant submitted that vacuum and super insulation helps maintain temperature around minus 196 degree which can be used for transportation of liquefied nitrogen, storage of semen used in artificial insemination of animals etc. A sample copy of the information brochure containing the technical specification and features of the subject product is submitted with the application. 2. The applicant submitted that the subject product is presently being classified under Entry No. 9617 00 12, which covers in its scope 'Vacuum Flask and other vacuum Vessels, Complete with cases parts thereof other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emen, biological samples / vaccine preservation whereas the Heading specifically mentions 'Aluminum containers for compressed or liquiefied gas'. It has 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 considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff." 10.1 Chapter Heading 7613 of the First Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of goods Unit (1) (2) (3) 7613 Aluminium containers for compre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t product is manufactured out of Aluminum and is constructed in the form of a container. The technical specifications of the container, submitted by the applicant, are as follows :- - Double walls of aluminum, where the inner wall functions as inner vessel and outer wall functions as outer shell; - Vacuum and Super insulation between inner vessel and outer vessel provides long term storage of liquid Nitrogen; - Once manufactured, the subject product becomes capable to maintain the temperature as low as minus 196 degree Celsius (-196o C); - The subject product can be manufactured to suit the; either of transport, storage or portability purposes; - Based on its design, the subject product finds its utility in following sectors (i) u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age 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 for compressed or liquefied gases, the same would not be covered by Chapter Heading 7613. 14.1 On the other hand, heading 9617 covers 'Vacuum flasks and other vacuum vessels, complete with cases'. The Explanatory Notes of Harmonized System of Nomenclature for Chapter Heading 9617 are as follows - "This heading covers : (1) Vacuum flasks and other similar vacuum vessels, provided they are complete with the cases. This group includes vacuum jars, jugs, carafes, etc., designed to keep liquids, food or other products at fairly constant temperature, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading to domestic articles. 14.5 In view thereof, we find that the product 'cryo container' is appropriately classifiable under Heading 9617. 15. The subject product was being classified by the applicant under Tariff Entry 9617 00 12 in the Central Excise regime. Though the Central Excise Tariff Act, 1985 has been repealed and classification of goods under Goods and Services Tax regime is governed by the Customs Tariff Act, 1975, the heading 7613 and 9617 are identical under the Central Excise Tariff Act, 1985 and the Customs Tariff Act, 1975. 16. 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 clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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