Classification of vacuum flasks: high vacuum cryogenic aluminium containers fall under vacuum vessel tariff heading for thermal preservation. High vacuum cryogenic aluminium containers used to preserve biological materials by suspending specimens in an inner vessel with liquid nitrogen and vacuum insulation between walls are classifiable under the tariff heading for vacuum flasks and other vacuum vessels rather than as aluminium containers or as containers for compressed or liquified gases, because their primary function is thermal preservation by vacuum insulation and HSN Explanatory Notes treat articles with a vacuum between walls as vacuum vessels.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of vacuum flasks: high vacuum cryogenic aluminium containers fall under vacuum vessel tariff heading for thermal preservation.
High vacuum cryogenic aluminium containers used to preserve biological materials by suspending specimens in an inner vessel with liquid nitrogen and vacuum insulation between walls are classifiable under the tariff heading for vacuum flasks and other vacuum vessels rather than as aluminium containers or as containers for compressed or liquified gases, because their primary function is thermal preservation by vacuum insulation and HSN Explanatory Notes treat articles with a vacuum between walls as vacuum vessels.
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