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of <h1>Court classifies 'Cryo Container' as vacuum flask under Harmonized System 9617</h1> <h3>In Re : M/s. Inox India Pvt. Ltd.</h3> In Re : M/s. Inox India Pvt. Ltd. - 2018 (14) G.S.T.L. 424 (A. A. R. - GST), [2018] 2 GSTL (AAR) 86 (AAR) Issues Involved:1. Classification of the product 'Cryo Container' under the appropriate Harmonized System of Nomenclature (HSN) code.Detailed Analysis:Issue 1: Classification of 'Cryo Container'The applicant, M/s. Inox India Pvt. Ltd., manufactures and supplies Cryo Containers, also known as Liquid Nitrogen Containers. These containers have double walls made of aluminum with vacuum and super insulation between them, maintaining a temperature around minus 196 degrees Celsius, used for transporting liquefied nitrogen and storing semen for artificial insemination of animals.The applicant questioned whether the Cryo Container should be classified under HSN 7613 00 19 (Aluminum container for compressed or liquefied gas) or HSN 9617 00 12 (Vacuum Flask and other vacuum Vessels, Complete with cases parts thereof other than glass inner) in the GST regime.The applicant argued that given the aluminum construction and usage, the product fits better under HSN 7613 00 19. However, the Central Goods & Services Tax and Customs Commissionerate, Vadodara-II, suggested that the product resembles goods classified under HSN 9617, as it is a vacuum flask made of aluminum.Legal Interpretations and Precedents:The ruling referenced Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, which defines tariff items, sub-headings, headings, and chapters as specified in the First Schedule to the Customs Tariff Act, 1975. The Hon’ble Supreme Court in L.M.L. Ltd. Vs. Commissioner of Customs emphasized using the Harmonized System of Nomenclature (HSN) as a guide for resolving tariff classification disputes.Chapter Headings Analysis:Chapter Heading 7613: Covers 'Aluminum containers for compressed or liquefied gas.' The Cryo Containers are not primarily used for compressed or liquefied gases but for preserving or storing semen and biological samples, thus not fitting under this heading.Chapter Heading 9617: Covers 'Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.' The technical specifications of Cryo Containers show they have double walls of aluminum with vacuum and super insulation, capable of maintaining temperatures as low as minus 196 degrees Celsius, making them vacuum vessels.The Explanatory Notes to HSN for Chapter Heading 9617 include vacuum flasks and similar vacuum vessels designed to keep liquids, food, or other products at constant temperatures. The Cryo Containers, being vacuum vessels with aluminum walls and super insulation, fall under this category.The applicant's argument that heading 9617 pertains more to domestic articles was dismissed as the heading does not restrict its coverage to domestic articles.Historical Classification:The product was classified under Tariff Entry 9617 00 12 in the Central Excise regime. Despite the repeal of the Central Excise Tariff Act, 1985, the headings 7613 and 9617 remain identical under the Customs Tariff Act, 1975. The Government of India had previously clarified that high vacuum cryogenic containers are classifiable under heading 96.17 of the Central Excise Tariff.Conclusion:The ruling concluded that the Cryo Container is appropriately classifiable under Heading 9617. The product 'Cryo Container' supplied by M/s. Inox India Pvt. Ltd. is classifiable under Heading 9617.
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