… Machinery, plant or laboratory equipment, whether or not electrically heated (excluding … ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of … cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, …
Explanatory notes
… 8419.12 ‑ ‑ Solar water heaters 8419.19 ‑ ‑ Other 8419.20 ‑ Medical , surgical or laboratory sterilisers ‑ … exchange apparatus employing the “dual‑temperature” method ( heading 84.01 ). (e) Steam generating boilers and … in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main …