… tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. …
Explanatory notes
… tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat‑insulated, but not fitted with mechanical … and annealing metal goods; water storage tanks (domestic or otherwise) including expansion reservoirs for central …