… gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not …
Explanatory notes
… gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat‑insulated, but not … heading applies to containers of a capacity exceeding 300 l, normally installed as fixtures in factories, etc., … plate iron or steel containers of a capacity not exceeding 300 l, but of a size easily moved or handled, commonly used …