… 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 temperature such as heating, …
Explanatory notes
… equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for … ) and auxiliary plant therefor ( heading 84.04 ). (f) Central heating boilers of heading 84.03 . (g) Industrial …