… Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other … treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or …
Explanatory notes
… ‑ Machinery , plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other … treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, … Specialised heating or cooking apparatus which are not normally used in the household (e.g., counter‑type …