… (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but …
Explanatory notes
… (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat‑insulated, but … 84 or 85 . On the other hand containers which have simply been fitted with taps, valves, level gauges, safety valves, …