Manufacture of non-domestic refrigeration and air conditioning equipment

This class includes: - manufacture of industrial refrigeration and air conditioning equipment, including assembly of major components - manufacture of air conditioning equipment, including air conditioners for vehicles - manufacture of non-domestic ventilation equipment - manufacture of heat exchangers - manufacture of air and gas liquefaction equipment - manufacture of attic ventilation equipment. Excludes: - manufacture of domestic refrigeration and air conditioning equipment, see 27.51.0 - manufacture of domestic fans, see 27.51