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