TaxTMI 
TaxTMI 
2018 (7) TMI 75
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....), which is essentially a container with double walls made of aluminum and the mechanism of this container is such that the space between two walls is vacuum and super insulated. The applicant submitted that vacuum and super insulation helps maintain temperature around minus 196 degree which can be used for transportation of liquefied nitrogen, storage of semen used in artificial insemination of animals etc. A sample copy of the information brochure containing the technical specification and features of the subject product is submitted with the application. 2. The applicant submitted that the subject product is presently being classified under Entry No. 9617 00 12, which covers in its scope 'Vacuum Flask and other vacuum Vessels, Complet....
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....also used for the purpose of storage / transport of semen, biological samples / vaccine preservation whereas the Heading specifically mentions 'Aluminum containers for compressed or liquiefied gas'. It has also been informed by the Commissionerate that the 'Cryo containers' manufactured by the applicant appears to show more resemblance with the goods classified in HSN 9617 which describes 'Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners' as the inner part of the subject goods is made up of Aluminum (not glass) and it can be categorized as 'Vacuum Flasks' which is complete with cases made up of Aluminum. 7. We have considered the submissions made by the applicant in their application and ....
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....ral Excise Tariffs are based on the Harmonious System of Nomenclature (HSN) and the internationally accepted nomenclature was taken into account to reduce disputes on account of tariff classification. Accordingly, for resolving any dispute relating to tariff classification, a safe guide is the internationally accepted nomenclature emerging from the Harmonious System of Nomenclature (HSN). Although, the decision in the case of Woodcraft Products (supra) dealt with the interpretation of the provisions of the Central Excise Tariff there can be no doubt that the HSN Explanatory Notes are a dependable guide even while interpreting the Customs Tariff." 10.1 Chapter Heading 7613 of the First Schedule to the Customs Tariff Act, 1975 is as follow....
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....eding 0.75 l Kg. 9617 00 12 ---- Vacuum flasks having a capacity exceeding 0.75 l Kg. 9617 00 13 ---- Casserol and other vacuum containers Kg. 9617 00 19 ---- Other Kg. 9617 00 90 --- Parts (other than glass inners) Kg. 11.1 The applicant has submitted that the subject product is manufactured out of Aluminum and is constructed in the form of a container. The technical specifications of the container, submitted by the applicant, are as follows :- - Double walls of aluminum, where the inner wall functions as inner vessel and outer wall functions as outer shell; - Vacuum and Super insulation between inner vessel and outer vessel provides long term storage of liquid Nitrogen; ....
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.... samples for medical research / vaccine preservation. Thus, these 'cryo containers' are meant primarily for preservation or storage of semen, biological samples etc. Though the 'cryo containers' can be utilized for small quantity transportation of Liquid Nitrogen, as mentioned in the brochure of the product, it cannot be said to be primarily used for transport or storage of compressed or liquefied gases. 13. Chapter Heading 7613 covers 'Aluminium containers for compressed or liquefied gas'. As already noted, the 'cryo containers' are not primarily used for compressed or liquefied gases, the same would not be covered by Chapter Heading 7613. 14.1 On the other hand, heading 9617 covers 'Vacuum flasks and other vacuum vessels, complete w....
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....al samples etc. 14.4 The applicant has submitted that the nature of products covered under heading 9617 is more of for domestic articles such as jars, jugs, carafes, etc. and are used for storage of liquids and food stuff whereas the subject product is used purely for industrial usage. However, the heading 9617 or Explanatory Notes of HSN for heading 9617 does not restrict the coverage of said heading to domestic articles. 14.5 In view thereof, we find that the product 'cryo container' is appropriately classifiable under Heading 9617. 15. The subject product was being classified by the applicant under Tariff Entry 9617 00 12 in the Central Excise regime. Though the Central Excise Tariff Act, 1985 has been repealed and classificatio....