9911796707
TMI Blog2018 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... or artificial insemination / livestock breeding and serves pharmaceutical companies for storage of biological 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. Chapter Heading 7613 covers ‘Aluminium containers for compressed or liquefied gas’ - the ‘cryo containers’ are vacuum vessels wherein vacuum and super insulation between inner vessel and outer vessel provides long term preservation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product is presently being classified under Entry No. 9617 00 12, which covers in its scope 'Vacuum Flask and other vacuum Vessels, Complete with cases parts thereof other than glass inner'. However, the applicant on a detailed analysis has also identified a competing Entry No. 7613 00 19 which covers in its scope 'Aluminum container for compressed or liquefied gas' which appropriately appears to be more suitable for the subject goods given the use of aluminum in its manufacture and usage of the subject product itself. 3. The applicant submitted following question for advance ruling - "Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime ?" 4. The applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lete with cases made up of Aluminum. 7. We have considered the submissions made by the applicant in their application and at the time of personal hearing. We have also considered the views of the Central Goods & Services Tax and Customs Commissionerate, Vadodara-II 8. The issue involved in this case is regarding classification of the product 'Cry Container' being supplied by the applicant. 9.1 It is observed that the Explanation (iii) and (iv) of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 provides as follows :- "Explanation. - For the purposes of this notification, - (i) …… (ii) …… (iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.1 Chapter Heading 7613 of the First Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of goods Unit (1) (2) (3) 7613 Aluminium containers for compressed or liquefied gas 7613 00 - Aluminium containers for compressed or liquefied gas : --- Low pressure cylinders : 7613 00 11 ----Plain Kg. 7613 00 12 ----Lacquered Kg. 7613 00 13 ----Printed Kg. 7613 00 19 ----Other Kg. ---High Pressure Cylinders : 7613 00 21 ----Plain Kg. 7613 00 22 ----Lacquered Kg. 7613 00 23 ----Printed Kg. 7613 00 29 ----Other Kg. ---Other 7613 00 91 ----Plain Kg. 7613 00 92 ----Lacquered Kg. 7613 00 93 ----Printed Kg. 7613 00 99 ----Other Kg. 10.2 Chapter Heading 9617 of the First Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f liquid nitrogen, industrial testing and shrink fitting, (ii) dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding; (iii) pharmaceutical companies for storage of biological samples for medical research / vaccine preservation; 11.2 On the brochure of the subject product, submitted by the applicant, it is inter-alia mentioned as follows :- - Serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for artificial insemination / livestock breeding - Serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation - Utilized for small q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime. These articles consist of a double-walled receptacle (the inner), generally of glass, with a vacuum created between the walls, and a protective outer casing of metal, plastics or other material, sometimes covered with paper, leather, leathercloth, etc. The space between the vacuum container and the outer casing may be packed with insulating material (glass fibre, cork or felt). In the case of vacuum flasks the lid can often be used as a cup. 14.2 As per the technical specifications of 'cryo containers' submitted by the applicant, it has 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
