… for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, … evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic …
Explanatory notes
… or Section XV (e.g., heading 73.09 ) if they do not have such provision for circulating heating or cooling media … beers, etc.) to pre‑determined temperatures to eliminate harmful micro‑organisms. (B) Heat exchange units in which … (ii) A tubular system for the one fluid, enclosed in a chamber through which flows the other fluid. or (iii) Two …