Industry
Dryers for use as machinery/plant/laboratory equip. whether/not electricallyheated (excl. of 8419.31 8419.32 84.36-84.38 & 84.51), Machinery plant or laboratory equipment whether or not electrically heated (excluding furnaces ovens and other equipment of heading 85.14) for the treatment of materials by a process involving a change of temperature such as heating cooking roastin, Nuclear reactors boilers machinery and mechanical appliances parts thereof, MACHINERY & ELECTRICAL