This class includes:
- manufacture of industrial taps and valves, including regulating valves and intake taps
- manufacture of sanitary taps and valves
- manufacture of heating taps and valves
This class excludes:
- manufacture of valves of unhardened vulcanised rubber, glass or of ceramic materials, see
22.19,
23.19 or
23.44
- manufacture of inlet and exhaust valves of internal combustion engines, see
28.11
- manufacture of hydraulic and pneumatic valves and air preparation equipment for use in pneumatic systems, see
28.12 
Industry Rating Germany
Industry Rating Austria
