Manufacture of other tanks, reservoirs and containers of metal

This class includes:

• manufacture of reservoirs, tanks, vats and similar containers of metal of a capacity exceeding 300 litres, whether or not lined or heat-insulated
• manufacture of metal containers for compressed or liquefied gas

This class excludes:

• manufacture of metal casks, drums, cans, pails, boxes, etc., of a kind normally used for carrying and packing of goods, of a capacity not exceeding 300 litres, see 25.91, 25.92
• manufacture of transport containers, see 29.20
• manufacture of tanks (armoured military vehicles), see 30.40