In Re : M/s. Inox India Pvt. Ltd.
GST
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)
AUTHORITY FOR ADVANCE RULINGS, GUJARAT – AAR
Dated:- 9-4-2018
ADVANCE RULING NO. GUJ/GAAR/R/2018/10 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/23)
GST
Mr. R. B. Mankodi, Member And Mr. G.C. Jain, Member
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 wh
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HSN 7613 0019 or HSN 9617 0012 in the GST regime ?”
4. The applicant referred to Chapter Heading 7613, Tariff Entry No. 7613 0019 and the explanatory note to heading 7613 under the HSN Explanatory Notes and submitted that in view of the scope of heading 7613 and the nature of subject product, it appears that the subject product is well covered by heading 7613.
5. The applicant also referred to Tariff Entry No. 9617 00 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 seme
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tion (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-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules 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 4
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d 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 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 there
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ct product can be manufactured to suit the; either of transport, storage or portability purposes;
– Based on its design, the subject product finds its utility in following sectors (i) use for transportation of 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 quantity transportation of Liquid Nitroge
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9617 covers 'Vacuum flasks and other vacuum vessels, complete with cases'. The Explanatory Notes of Harmonized System of Nomenclature for Chapter Heading 9617 are as follows –
“This heading covers :
(1) Vacuum flasks and other similar vacuum vessels, provided they are complete with the cases. This group includes vacuum jars, jugs, carafes, etc., designed to keep liquids, food or other products at fairly constant temperature, for reasonable periods of time.
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 applica
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