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 (-196o C). 14.3  Thus, the ‘cryo containers’ are vacuum vessels wherein vacuum and super insulation between inner ves...