GST/Excise & Customs : Cryo containers manufactured and supplied by applicant 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 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 tempera
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181990/product-‘cryo-container’-classifiable-as-vacuum-vessel-under-heading-no-9617-in-gst-regime.aspx
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