Case LawA.R. NO. GUJ/GAAR/R/2018/10
Inox India (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- April 9, 2018
- Type:
- Advance Ruling
- Members:
- R.B. MANKODI AND G.C. JAIN
Subject
Cryo Containers (Liquid Nitrogen Containers) are classifiable under HSN 9617.
Classification
Summary
The applicant M/s. Inox India Pvt. Ltd. manufactures 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…
Judgement
1. 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 in…