Please advice whether 

production impact test coupon (PTC) as per UG-84 (i) is required?

per UCS-66, Curve A material, MDMT at 12mm is slightly below 0 C, it would appear impact test is not
required. Note that governing thickness of head is 12mm, thinner of the two parts joined.

3.Is there any flow chart/charts available to decide on PTC for carbon steel & alloy steel material?

Fig UCS-66.2, Appendix L, L-9

tr from internal pressure = 7.8 mm

tr from external pressure = 28.2 mm

from which tr, to determine MDMT ratio = (tr*E)/(tn-ca)

Codecalc result show that it take tr from internal pressure, why?

If you are following the ASME Code to the letter then it appears that the tr should be the
largest tr calculated. This would be based upon the external pressure calculation and not
the internal pressure MDMT. From a practical perspective Part UCS was developed based
upon tensile membrane stress and the potential for brittle fracture (the main purpose of
MDMT) is increased with increased tensile membrane stress.

Since UG-116 does not define an MDMT at MAEWP then it may not be required.

I am not a "Vessel Man", but it should surely be more economical to ADD stiffening rings
to reduce the thickness required for external pressure as long as your design temp. is
not excessive (say <= 800 F, thermal gradient stresses typically reasonable).

I will use tr of shell from internal pressure at MDMT since external pressure don't
produce general primary membrane tensile stress.