… a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for …
Explanatory notes
… plant 8419.50 ‑ Heat exchange units 8419.60 ‑ Machinery for liquefying air or other gases ‑ Other … Immersion heaters, not permanently incorporated for heating liquids, semi-fluid (other than solid) substances or gases, …