Explanatory notes
… of solid fuel, size of tank where liquid fuel is used. The yardstick for judging these characteristics is that the … ( heading 85.16 ). All these articles may be enamelled, nickel‑plated, copper‑plated, etc., fitted with accessories … doors, grills, feet, guard rails, towel rails and plate racks). The heading also excludes : (a) Central heating …