… any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. …
Explanatory notes
… any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat‑insulated, but not fitted with mechanical or thermal equipment. The Explanatory … applies, mutatis mutandis , to this heading. Because of its lightness and resistance to corrosion, aluminium tends …