… Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of …
Explanatory notes
… ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of … to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from … (hot gas, steam or hot liquid) and a cold fluid are made to traverse parallel paths, but usually in opposite directions, …