… rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than …
Explanatory notes
… rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than … machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed … of materials by heating, boiling, cooking, concentration, evaporation, vaporisation, cooling, etc. They include : (A) …