2018 (7) TMI 75 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 424 (A. A. R. – GST), [2018] 2 GSTL (AAR) 86 (AAR) – Classification of manufactured goods – Cryo Container, also known as Liquid Nitrogen Containers – Whether supply of Cryo Container (Liquid Notrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime? – Held that:- The subject product primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for 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
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For The Applicant : Shri Hardik Modh, Advocate And Shri Ashish S. Agarwal, CA RULING The applicant M/s. Inox India Pvt. Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes Cryo Container, also known as Liquid Nitrogen Containers (subject product), 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
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0 12 and relevant HSN Explanatory Notes and submitted that in view of the difference in the nature of product and the key features of the scope of Entry No. 9617 00 12, the subject product may not merit classification under HSN 9617 00 12. 6. The Central Goods & Services Tax and Customs Commissionerate, Vadodara – II, inter-alia informed that the description under Heading 7613 is Aluminum containers for compressed or liquefied gas; that though the product manufactured by the applicant is made up of Aluminum, it is 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 g
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for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 9.2 Further, Hon ble Supreme Court in the case of L.M.L. Ltd. Vs. Commissioner of Customs [Civil Appeal No. 3764 of 2003, decided on 21.09.2010 reported at 2010 (258) ELT 321 (S.C.)] has held as follows :- 12. In Collector of Central Excise, Shillong v. Wood Crafts Products Ltd. reported in (1995) 3 SCC 454, it was held by this Court that as expressly stated in the statements of objects and reasons of the Central Excise Tariff Act, 1985, the Central 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
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Schedule to the Customs Tariff Act, 1975 is as follows :- HS Code Description of goods Unit. (1) (2) (3) 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 9617 00 – Vacuum flasks and other vaccum vessels, complete with cases; parts thereof other than glass inners : Vacuum flasks and other vacuum vessels, complete with case 9617 00 11 Vacuum flasks having a capacity not exceeding 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 ins
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for artificial insemination / livestock breeding – Serves pharmaceutical companies for storage of biological samples for medical research / vaccine preservation – Utilized for small quantity transportation of Liquid Nitrogen, industrial testing & shrink fitting. 12. The subject product (cryo containers) primarily serves dairy organizations, animal husbandries, cattle breeding farms, infertility clinics for semen preservation for 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. 13. Chapter Heading 7613 covers Aluminium containers
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ed 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 storage of liquid Nitrogen and such cryo containers are capable to maintain the temperature as low as minus 196 degree Celsius (-196o C). 14.3 Thus, the cryo containers are vacuum vessels wherein vacuum and super insulation between inner vessel and outer vessel provides long term preservation or storage of semen, biological 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 pur
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