GST: Product ‘cryo container’ is classifiable under Heading 9617

In re M/s. Inox India Pvt. Ltd (GST AAR Gujarat)

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 (-196^o 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.

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 purely for industrial usage. However, the heading 9617 or Explanatory Notes of HSN for heading 9617 does not restrict the coverage of said heading to domestic articles.

In view thereof, we find that the product ‘cryo container’ is appropriately classifiable under Heading 9617.

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