https://www.taxtmi.com/caselaws?id=362767 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. en-us Mon, 09 Apr 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362767 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. Case-Laws GST Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362767