… any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or …
Explanatory notes
… any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or … in factories, etc., this heading covers sheet or plate iron or steel containers of a capacity not exceeding 300 l, … walls or bottoms subject to there being no provision for circulating heating or cooling fluids between the walls. …