This class includes:
- manufacture of electrical and other industrial and laboratory furnaces and ovens, including incinerators
- manufacture of burners
- manufacture of permanent mount electric space heaters, electric swimming pool heaters
- manufacture of permanent mount non-electric household heating equipment, such as solar heating, steam heating, oil heat and similar furnaces and heating equipment
- manufacture of electric household-type furnaces (electric forced air furnaces, heat pumps, etc.), non-electric household forced air furnaces
This class also includes:
- manufacture of mechanical stokers, grates, ash dischargers etc.
This class excludes:
- manufacture of household ovens, see
27.51
- manufacture of agricultural dryers, see
28.93
- manufacture of bakery ovens, see
28.93
- manufacture of dryers for wood, paper pulp, paper or paperboard, see
28.99
- manufacture of medical, surgical or laboratory sterilisers, see
32.50
- manufacture of (dental) laboratory furnaces, see
32.50 
Industry Rating Germany
Industry Rating Austria
