28.140Level 5
Manufacture of other taps and valves
Explanatory note
This class includes:
- manufacture of industrial taps and valves, including regulating valves and intake taps
- manufacture of taps and valves for sanitary fixtures
- manufacture of central heating radiator taps and valves
This class excludes:
- manufacture of valves of unhardened vulcanised rubber, glass or ceramic materials, see 22.12, 23.15 or 23.44
- manufacture of inlet and exhaust valves of internal combustion engines, see 28.11
- manufacture of valves for hydraulic or pneumatic transmission and air preparation equipment for use in pneumatic systems, see 28.12