https://www.taxtmi.com/circulars?id=7060 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. en-us Thu, 29 Dec 1988 00:00:00 +0530 Thu, 09 Jul 2009 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7060 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. Circulars Central Excise Thu, 29 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7060