Tariff classification of cryo container under vacuum vessel heading upheld over aluminium gas-container heading.

Classification of the cryo container depended on the tariff entries in the Customs Tariff Act read with the interpretative rules and HSN explanatory notes. On the technical material, the product had double walls of aluminium with vacuum and super insulation, and its principal use was preservation and storage of semen, biological samples and similar materials, with liquid nitrogen transport only incidental. Heading 7613 was inapplicable because the goods were not primarily aluminium containers for compressed or liquefied gas. Heading 9617 covered vacuum vessels complete with cases, and that heading was not confined to domestic articles. The cryo container was therefore correctly classifiable under Heading 9617.

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Issues: Whether the cryo container supplied by the applicant was classifiable under Heading 7613 as an aluminium container for compressed or liquefied gas, or under Heading 9617 as a vacuum flask or other vacuum vessel complete with cases.

Analysis: The classification had to be determined by the tariff entries in the First Schedule to the Customs Tariff Act, 1975, read with the interpretative rules and HSN explanatory notes made applicable by Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017. On the technical material furnished, the product had double walls of aluminium with vacuum and super insulation, and its principal function was preservation and storage of semen, biological samples and similar , with transport of liquid nitrogen being only incidental. Heading 7613 was found inapplicable because the goods were not primarily aluminium containers for compressed or liquefied gas. Heading 9617 was found to cover vacuum vessels complete with cases, and its scope was not confined to domestic articles alone.

Conclusion: The cryo container was correctly classifiable under Heading 9617 and not under Heading 7613.

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