… equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for … cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, … other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, …
Explanatory notes
… equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for … cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, … (e.g., counter‑type coffee percolators, tea or milk urns, steam kettles, etc., used in restaurants, canteens, …