Inox India (P) Ltd., In re

    Classification of goods-Cryo container, also known as Liquid Nitrogen       Containers-Rate of tax

Facts:

is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime. The Authority for Advance Ruling observed 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 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 or storage of semen, biological samples etc. – the ‘cryo containers’ are not primarily used for compressed or liquefied gases, the same would not be covered by Chapter Heading 7613.

Held:

Therefore, the product ‘Cryo Container’ being supplied by the applicant is classifiable under Heading 9617.-Vide Inox India (P) Ltd., In re, (AAR-Gujarat), Advance Ruling No. GUJ/GAAR/ R/2018/10, decided on 9-4-2018.