Manufacture of non-domestic air conditioning equipment

This class includes:

• manufacture of non-domestic refrigerating or freezing equipment
• manufacture of air-conditioning machines, except for motor vehicles
• manufacture of non-domestic fans
• manufacture of heat exchange units
• manufacture of machinery for liquefying air or other gas
• manufacture of attic ventilation fans (e.g. gable fans, roof ventilators)
• manufacture of evaporators and condensers for non-domestic refrigerators

This class also includes:

• manufacture of reversible heat pumps that have a motorised fan and devices for changing both the air temperature and humidity

This class excludes:

• manufacture of domestic refrigerating or freezing equipment, see 27.51
• manufacture of domestic fans, see 27.51
• manufacture of household cooling equipment, see 28.21
• manufacture of air-conditioning machines for motor vehicles, see 29.32