… or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but …
Explanatory notes
… or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat‑insulated, but … factories, chemical works, dye works, gasworks, breweries, distilleries and refineries, and to a smaller extent in houses, shops, etc. This heading covers containers for any material other than …