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TaxReply India Pvt Ltd

INOX INDIA PVT. LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Hardik Modh
Ashish S. Agarwal
Res. Counsel
Na

Petitioner / Applicant

INOX INDIA PVT. LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Apr 9, 2018
Order No.

GUJ/GAAR/R/2018/10

Citation

2018(4) TAXREPLY 48
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ORDER

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 insulated. The applicant submitted that vacuum and super insulation helps maintain temperature around minus 196 degree which can be used for transportation of liquefied nitrogen, storage of semen used in artificial insemination of animals etc. A sample copy of the information brochure containing the technical specification and features of the subject product is submitted with the application. 2. The applicant submitted that the subject product is presently being classified under Entry No. 9617 00 12, which covers in its scope ‘Vacuum Flask and other vacuum Vessels, Complete with cases parts thereo....

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