High vaccum cryogenic containers - Classification of - Central Excise - 154/6/88-CX.4

High vaccum cryogenic containers - Classification of F. No. 154/6/88-CX.4 Dated 29-12-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi A doubt has been raised as to whether high vaccum cryogenic Containers of Aluminium would be classifiable under sub heading 96.17 as vaccum flasks and other vaccum vessels or under heading 76.12 as aluminium containers or containers for compressed for liquified gases 7613. 2. These containers are reportedly used for preservation of biological materials like semen, blood plasma, bone marrow, vaccine etc, which are suspended in the inner vessel which contains liquid nitrogen. The space between inner vessel and outer cases is filled with insulating materials maintained in vaccum, thereby the container is capable of preventing loss or gain of heat. In HSN : containers of Headings 7310, 7612 would also cover those insulated by means of double walls or double bottoms but without any provision for circulating heating or cooling fluids between the walls (of 8419) (Page 1022 HSN Explanatory Notes). Where vaccum has been created between the walls, such containers would not be covered by these headings but may fall under either 7311/7618 as containers for compressed or liquified gases; or under 9617 as vaccum flasks other vaccum vessels. As the high vaccum cryogenic containers are meant primarily for preservation of certain biological materials like semen, etc.; and not for transport or storage of compressed or liquified gases, they would not be covered by 7311/7613 but more appropriately under 9617. Heading 9617 covers other vaccum vessels and there is nothing in the heading or in the HSN Explanatory Notes to restrict the coverage to articles originally used in the household. The position is the same under the Central Excise Tariff Act, 1985. Therefore, it is viewed that high vaccum Cryogenic containers of aluminium are appropriately classifiable under heading 9617. 2. In view of the above, it is clarified that high vaccum cryogenic containers are appropriately classifiable under heading 96.17 of Central Excise Tariff. 3. Field formations may be informed accordingly.