… process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, … condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage …
Explanatory notes
… process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, … condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage … etc. They include : (A) Vessels, vats, etc., of various kinds for heating or cooling : (1) Vessels, vats, etc., for …