Manufacture of machinery for food, beverage and tobacco processing

This class includes: - manufacture of refrigerating or freezing industrial equipment, including assemblies of components - manufacture of air-conditioning machines, including for motor vehicles - manufacture of non-domestic fans - manufacture of heat exchangers - manufacture of machinery for liquefying air or gas - manufacture of attic ventilation fans (gable fans, roof ventilators, etc.)

This class excludes: - manufacture of domestic refrigerating or freezing equipment, see 27.51 - manufacture of domestic fans, see 27.51