… (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but …
Explanatory notes
… (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat‑insulated, but … to corrosion, aluminium tends to replace iron and steel in the manufacture of reservoirs, tanks, etc., … in the chemical industries, breweries, dairies, cheese factories. However, the heading excludes containers …