Mortuary imported by Industrial IRC holder VAT compliant hospital

84.18 Refrigerators, freezers and other refrigerating or freezing eqyipment, electric or other; heat pumps other than air conditioning machines of heachng 84.15. 84 18.10 - Combined refrigerator-freezers, fitted with separate external doors 84 18.2 1 - Refrigerators, household type : - - Compression-type 8418.29 -- 8418.30 - Freezers of the chest type, not exceeding 800 1capacity - ~reezeisof the upright type, not exceeding 900 1capacity - Other furniture (chests, cabinets, display counters, show-cases and the like) 841 8.40 841 8.50 Other for storage and display, incorporating refrigerating or fieezing equipment - Other refigerating or freezing equipment; heat pumps : 8418.61 8418.69 - - Heat pumps other than air conditioning machines of heading 84.15 - - Other - Parts : 84 18.91 8418.99 - - Furniture designed to receive refrigerating or freezing equipment - - Other (9REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT The refigerators and refrigerating equipment of this heading are in the main machines or assemblies of ap aratus for the roduction, in a continuous less) at the active cooling tem eratures (in t&e region ofro!0( . the atent heat of evaporation of liquefied gases (e.g., ammonia, volatile liquids or, in the case of certam marine types, of water. P The heading therefore excludes : (a) Freezing-salt type fieezers (heading 82.10 or 84.19). @) Water-flowcoolers of the simple heat-exchange type (see the Explanatory Note to heading 84.19). (c) Ice-chests, insulated cabinets, etc., not designed for fitting with refrigerating units (generally heading 94.03). The refrigerators of this heading are of two main types : (A) COMPRE3SION TYPE FUTFIUGERATORS Their essential elements are : (I) The compressor which receives expanded gas fiom the evaporator and delivers it under pressure to (2) The condenser or liquefier where the gas is cooled and liquefied, and (3) The evaporator, the active cooling element, consisting of a tubular system in which the condensed refrigerant, released through an expansion valve, evaporates rapidly with the abso tion of heat from the surroun&ng air or, in the case of large cooling installations, from rine or a solution of calcium chlonde kept in circulation around the evaporator coils. f In the marine type there is no compressor and condenser in the refrigerant (water or brine) circuit, but the evaporation is induced by a vacuum produced by an ejector pump working with a steam condenser. The latter condenses and disposes of the vapours produced, which are not returned to the system. (B) ABSORPTION TYPE REFRIGERATORS In these the compressor is re laced by,aUgenerator" in which a strong a ueous solution of ammonia is heated (by gas, 01 or electric element), the gas being driven of and accumulating under pressure in the condenser. The cycle of condensation followed by expansion and cooling in the evaporator continues as in the compressor eythe expanded gas being re-dissolved in the weakened solution, either in a separate absor er which feeds the generator by simple pressure effect or through a pump, or in the generator itself which, in certain types, h c t i o n s as the absorber on cooling during periods when the heat is withdrawn. S ".g In certain dry *es the ammonia gas is absorbed by a solid (e.g., calcium chloride or silica-gel) instead of being in solution. Apparatus of the foregoing kinds are classified in this heading if in the following forms : (1) Units comprisin a compressor (with or without motor) and condenser mounted on a common base, w ether or not com lete with evaporator; or self-contained absorption units. (These units are commonly fitte into domestic-type retkigerators or other refrigerating cabinets.) Certain compression type machines, known as hquid-cooling units ", combine on a common base (with or without condensers), compressors and a heat exchanger containing an evaporator and tubing carrying the liquid to be cooled. These latter machines include those known as "chillers", which are used in air conditioning systems. ! J' " (2) Cabinets or other fwniture or appliances incorporating a complete refrigerating unit or an evaporator of a refkigeratin unit, whether or not e ulp ed with ancillary devlces such as a 'tators, mixers, moulds. $hese appliances inch e omestic refrigerators, refrigerated s ow cases and counters, ice-cream or frozen food storage containers, refrigerated water or beverage fountains, milk cooling vats, beer coolers, ice-cream makers, etc. aB I? (3) Refrigerating installations of larger e consisting of components which are not mounted on a common base or as self-containe units but are designed to operate together, either by direct expansion (an evaporator then being inco orated m the " cold-using " appliance), or by means of a refri eratin medium (bnne) wfich is cooled by a refrigerating unit and piped into the " col using appliances (indirect cooling). Such installations are used, for and for manufacturing operations (manufacture of block ice, rapid chilling in chocolate manufacture, separating chemical industries, etc.). 'f " Ancillary apparatus essential to the a plication of the low temperature produced in such !in provided they are resented to ether with the installations are classified in this heaI other components of these installations. 8uch apparatus ~nclue, for examp e, sectional or tunnel-type quick freezers, cold tables for confecuonery or chocolate, etc. B r This heading also includes refiigerating equipment operatin by vaporisation of li uefied gas in an enclosed space and consisting enerally of one or more iquefied-gas tanks, a errnostat, an electro-magnetic valve, a contro box and electric switches and a perforated spreader tube. These components are classified here if presented together. f & (II) HEAT PUMPS A heat puny, is a device which draws heat from a suitable heat source (princi ally underground or surface water, the soil or the air) and converts it with the assistance o a supplementary energy source (e.g., gas or electricity) into a source of more intense heat. P A heat-transfer fluid is enerally used to transfer the heat from the source to the heat pump and from the heat pump to e medium to be treated. t There are two types of heat pumps : the compression type and the absorption type. Compression heat pumps consist essentially of the following elements : (1) an evaporator which extracts energy from the environment and transmits it to the heat-transfer fldd; (2) a compressor which, by mechanical means, draws off the vaporised fluid from the evaporator and transfers it at increased pressure to the condenser; (3) a condenser, which is a heat exchanger in which the vapour liquefies, giving up heat to the medium to be treated; In absorption heat pumps, the compressor is replaced by a boiler containing water and a refrigerant and incorporating a burner. Heat pumps are usually designated by the association of two factors, the first being the initial source of the heat and the second the medium whose temperature is to be modified. Among the principal types of apparatus are : (i) Airlwater or airlair heat pumps, which draw ambient heat from the atmosphere and restore it in the form of warm water or warm air. (ii) Water/water or water/air heat pumps, which obtain heat h r n an underground source or from a mass of surface water. (iii) Earthlwater or earthlair heat pumps : in these, heat is obtained by means of a system of tubes buried in the earth. Heat pumps may be presented as a single item of ap aratus, the various elements of the circuit forming a unit. Such a unit is referred to as a mono loc type. They may also be presented as several s mate items. Certain heat pumps may be presented without an evaporator when they are inten ed for installation in plant already containing one. They are, in such cases, to be considered as incomplete articles having the essential character of the complete articles and remain classified here. \ 7' Heat pumps are used essential1 to heat buildings or provide domestic hot water. Non-reversible heat pumps are generally used or these purposes. ? However, the heading excludes reversible heat purn s comprising a motor-driven fan and elements for changing both the temperature and the humidity. &ese are regarded as air conditioning machines of head~ng84.15. PARTS to the general provisions regarding the classification of parts (see the General Note to Section XVI), arts of the goods of this heading, whether for domestic or are also classified ere, e. ., condensers, absorbers, evaporators, generators, cabinets, counters and other refrigerating krniture, of the kind referred to in paragraph (2) above, not yet fitted with a complete refrigerating unit or with an evaporator but clearly designed to receive such equipment. R Compressors f$ll to be classified as such in headin 84.14, eyen when .specially designed for. use in refigerators. Non-scialaed parts (e.g., tubes and tank5 are classified m tbar own appropriate headmgs. This heading also excludes 1 (a) Air conditioning machines incorporating a refigerator unit or a refrigerator unit evaporator (heading 84.15). (b) Gas liquefaction apparatus (e.g., Linde apparatus) (heading 84.19). ,19 - 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 rocess involving a change of temperature such as heating, cooking, roasting, &stilling, rectifying, sterilising, pastenrising, steaming, drying, eva orating, vaporising, condensing or cooling, other than machinery or plant of a king used for domestic purposes; instantaneous or storage water beaters, non-electric. - Instantaneous or storage water heaters, non-electric : 8419.1 1 - - Instantaneous gas water heaters - - Other 8419.20 - Medical, surgical or laboratory sterilisers 8419.19 - Dryers : 8419.3 1 - - For agricultura1 products 8419.32 - - For wood, paper pulp, paper or paperboard 8419.39 - 8419.40 - Distilling or rectifying plant 8419.50 - 8419.60 - Machinery for liquefying air or other gases - Other Heat exchange units - Other machinery, plant and equipment : 8419.8 1 - - For making hot drinks or for cooking or heating food 8419.89 - - Other 8419.90 - Parts It should be noted that this heading does not include : (a) Domestic stoves, grates, cookers, etc., of heading 73.21. (b) Air heaters and hot air distributors, not electrically heated of heading 73.22. (c) Domestic cooking or heating apparatus of heading 74.18. (d) AppPParatus for fractional distillation (for example, in the production of heavy water) and for rechfication, specially designed for isotopic s aration, and isotopic exchange apparatus employing the " dual-temperature '' method (heading 84.8). (e) Steam generating boilers and super-heated water boilers (heading 84.02) and auxiliary plant therefor (heading 84.04). (0 Central heating boilers of heading 84.03. (g) Industrial or laboratory h a c e s and ovens, including those for the separation of irradiated nuclear fuel by pyrometallurgical processes and microwave ovens (heading 84.17 or 85.14, as the case may be). (h) Refrigerating machinery and heat pumps of heading 84.18. (ij) Germination plant, incubators or brooders (heading 84.36). (k) Grain dampening machines (heading 84.37). (1) Diffusing apparatus for sugar juice extraction (heading 84.38). (m) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (e-g., yarn conditioners and singeing machines) (heading 84.51). (n) Chemical vapour deposition apparatus for the manufacture of semiconductor devices (heading 84.86). (0) Industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss including microwave equipment (heading 85.14). (p) Microwave ovens for industrial or commercial use, of the type used in restaurants or similar establishments (heading 85.14). (q) Immersion heaters, not permanently incorporated for heating liquids, semi-fluid (other than solid) substances or gases, as well as immersion heaters permanently incorporated in a vat and designed for water heating only (heading 85.16). (r) Electric soil heating apparatus, electric space heating apparatus, and electro-thermic domestic appliances of heading 85.16. temperature, or to temperature chanee pasteurising, stearmng, the heading excludes merely a second or plant, e.g., mac washing machines road-surfacing The machinery and plant classified in this heading may or may not incorporate mechanical equipment. They may be heated by any system (coal, oil, gas, steam, electricity, etc.), except in the case of instantaneous water heaters and storage water heaters which are classified in heading 85.16 when heated electrically. The heading covers only non-domestic equipment, except for the instantaneous or storage water heaters referred to later in this Explanatory Note. The heading includes a very wide range of machinery and plant of the types described below. (I)HEATING OR COOLING PLANT AND MACHINERY This group covers plant of general use in many industries for the simple treatment of materials by heating, boiling, cook~ng,concentration, evaporation, vaporisation, cooling, etc. They include : (A) Vessels, vats, etc., of various kinds for heating or cooling : (1) Vessels, vats, etc., for indirect heating or cooling with double walls or bottoms incorporating provision for the circulation of steam, chilled brme or other heating or cooling media. However, double-walled or double-bottomed vessels fall in Section XIV or Section XV (e.g., heading 73.09) if they do not have such provision for circdatin heating or cooling media (e.g., heat-insulated containers) or in heading 84.1tfif they incorporate an evaporator of a refrigerating unit (direct cooling). (2) Single-wall vessels, vats, etc., incorporating provision for direct heating (including heating b perforated steam coils) other than such vessels normally used in the householi? (heading ' 73.21, generally). In general, the industrial es are distin ished by their large size and solid construction, or the provision of ilters or con ensing domes or of mechanical devices such as agitators or tippers. 'YP r Such vessels, whether of the sin le or double-walled type, are frequently constructed for working under hi h pressure G.gj., autoclaves), or at reduced pressures for special purposes, particular y in the chermcal and allied industries. Vessels fitted with mechanical devices but not incorporating means of direct or indirect heating fall in heading 84.79 unless clearly destgned as machinery of a type specified in another heading. This group of heating vessels includes pasteurisers, sometimes operating at reduced pressure, used to submit food or drink products (milk,butter, wines, beers, etc.) to pre-determined temperatures to eliminate harmful micro-organisms. (B) Heat exchange units in which a hot fluid (hot gas, steam or hot liquid) and a cold fluid are made to traverse parallel aths, but usually in op osite directions, separated by thin metal walls in such a manner tl! at the one fluid is coo ed and the other heated. These units are usually of the three following types, viz., in the form of : f (i) Concentric tube systems : one fluid flows in the annular interval, the other in the central tube. (ii) A tubular system for the one fluid, enclosed in a chamber through which flows the other fluid. or (iii)Two parallel series of interconnected narrow chambers formed of baMe plates. As stated in the first paragraph of this Explanatory Note (exclusion (e) the heading does not include auxiliary plant for steam generatin boilers (heading 84.04) much of w ich (e.g., steam condensers, air pre-heaters and economisers) are o the general type of heat exchange m t mentioned above. t F The following are examples of machine and plant which, subject to the provisions referred to above, are covered by Part (I) of this Exp anatory Note : (1) Freezing-salt type freezers (other than those of heading 82.10). (2) Condensers for nitrogen or other gases. (3) Pasteurising, concentrating, cooling, etc., plant for milk (including storage vats with cooling equpment). (4) Processing and maturing vats for the cheese industry. (5) Plant for concentrating, cooling, etc., h i t juices, wines, etc. v (6) Plant for use in agriculture (e. autoclaves for cooking potatoes, etc., as fodder; hot water baths for re-melting honeycom s, including those with pressing screws). (7) Cooling columns (e.g., for the bread grain milling industry). (8) Autoclaves and steaming, boiling, cooking, f y n etc., plant for cooking, preparing or preserving food (e.g., cooking chests for ham; fis friers; cookers, blanchtng autoclaves, etc., for fruit, vegetables, etc.; autoclaves and coolers for the canning or preserving industry; jam boilers; confectionery boilers). !t (9) Macerating vessels and mashing vats with heating equipment; vessels for the decoction of hops; beer pasteurisers, coolers, etc. (10) Defecation vessels, juice concentration plant, vacuum boiling pans, carbonation, sulphiting or refining vats, etc., for use in the sugar industry. Difhsing apparatus (difisor vessel and " calorisator " resented together), for extracting the juice from sugar beet, are excluded (see Part (Vf (B) (3) of Explanatory Note to heading 84.38); " calorisators " presented separately are, however, classified in this heading. (11) Autoclaves for melting tallow or for saponifjm fats; margarine solidifying tanks, incorporating a cooled rotating cylinder on to which t e margarine solidifies. (12) Vats, vessels, autoclaves, etc., for the chemical preparation of wood pulp or for the hydrolysis of wood. (13) Vats, etc., for the preparation of dyes. (14) Autoclaves for vulcanising rubber. (15) Vats, etc., for pickling or de-greasing metals. (16) Immersion coils consisting of an assembly of plastic tubes, placed in parallel or braided, and sealed at each end into a honeycomb structure to which a connector is attached. When immersed in a bath, these devices will keep it at a constant temperature, or heat or cool it, by means of a fluid or steam circulating in the tubes. (17) Specialised heating or cooking a paratus which are not normally used in the household (e.g., counter-type coffee perco ators, tea or milk urns, steam kettles, etc., used in I? restaurants, canteens, etc.; steam-heated cookers, hot-plates, warming cupboards, drying cabinets, etc.; deep-fat friers). (18) Automatic hot or cold beverage-dispensing machines without a device to accept payment. The apparatus described above is essentially used industrially, but the heading also covers non-electric instantaneous water heaters and storage water heaters, including solar water heaters, domestic or not. If electrically heated, such appliances are excluded (heading 85.16). It is to be noted that this heading excludes domestic steamers, pressure cookers and certain percolators, of base metal (Section XV). (11) DISTILLING OR RECTIFYING PLANT With the exception of distillation apparatus of ceramics (heading 69.09) or of glass heading 70.17 or 70.20), this group comprises all plant designed for distilling substances whether liquid or solid). (A) Simple distillation plant. This consists essentially of a retort or still body in which the li uid to be distilled is vaporised, a cooling device for condensin the va ours issuing om the retort and a rece tacle(s) in which the distillate(s is colfected. d e y may be arranged for intermittent use fe.g, simple batch stills heated irectly or by internal steam coils), or for continuous use, in which case the still body is fed continuously with liquid and is usually heated by steam tubes or coils. Continuous stills may be connected in series, the first bein heated directly or with steam while the others are fed by the distillate and heate by the distillation vapours fiom the preceding still. d d (B) Fractionating or rectifying plant. These are more complicated continuous installations incorporating vertical fiactionatin columns which enable complex mixtures to be separated in one o ration. The most usua type of column is divided into interconnecting sections by plates itted with bubbling caps and down-flow tubes. Vapour rising from one section is thus brou t into intimate contact with a condensed portion of the vapow in the section above mesince the temperature decreases as the vapours rise in the column, they can be separated at different levels corresponding to thelr boiling points. P" Plant for distilling solids (coal, lignite, wood,-etc. work on the same princi le, but the products are heated in furnaces classified m heading 84.1 . This headin covers on y the condensing or rectifpng plant used for separating the volatile products evolve in the furnace. f f The essential parts of distillint etc.,ilants are usual1 made of metal (e.g., stainless steel, co per or nickel), but they may e line with glass or ref?actory material. Plant for distillation at re uced or increased pressure may be fitted wth vacuum pumps or compressors. Batch stills are mainly used for the preparation of essential oils, liqueurs, etc. Continuous distillation lant (simple or fiactiond) is used in many industries e.g., for the distillation of industrial a cohols, fatty acids, liquid air, synthetic motor-fuels or c emical products; in crude petroleum refining; for the distillation of wood, coal, shale, lignite, coal tar). P Also included in this ou are separators for irradiated fuels or for processing effluents, operating by fractional $st11 ation. .f' (111) EVAPORATING OR DRYING PLANT I This plant is consttucted in various designs sometimes for o eration in vacuo), to suit different I types of materials and their sensitivity to eat. It may be ? eated directly or indirectly. The heading applies, however, only to plant eva orating or drying at a relative1 low temperature, and is not to be confused with the industrial L a c e s or ovens of heading 8 h 7 in wh~chmuch higher temperatures are developed. The most common forms of the industrid appliances of this heading are : (A) Evaporators. These usually take the form of vessels, roviding a large surface heated directly or indirectly by steam coils, and often equippe with an evacuator for removing the vapours produced. They may be single or mulb le-effect, the latter being similar in operation and construction to multiple-effect sti 1s but without provision for the recuperation of the condensed vapour. P d' (B) Laboratory lyophilisation apparatus and freeze dryin units. These are used for the stabilising and preservation by dehydration of biologica specimens such as antitoxins, bacteria, viruses, plasma and serums. The specimens are frozen, and then allowed to reheat gently under very low pressure when the ice sublimes leaving the dehydrated product. K (C) Tunnel dryers. These consist of large chambers general1 provided with conveyor equipment on which the products are conveyed through the chambers at a suitable speed against a current of hot air. They are used, inter alia, in potte in lass-making; in the food industry (including plant incorporating provision for smo ng ish, meat, etc.); for drying wood, hay, etc. E k (D) Rotary dryers. These consist of revolving cylinders or drums which may be heated internally or externally. They are used in various industries (paper-making, preparation of potato flakes, etc.). (E) Plate dryers. These consist of metal chambers fitted with a number of horizontal slotted plates or shelves, sometimes internally heated. A central revolvin shaft fitted with grids spreads tbe material over the hot plates and directs it downwards &rough the slots to each succeeding plate. This type of plant is used for treating malted barley. (F) Spray dryers. These h c t i o n as evaporators, and consist of metal chambers fitted internally with a horizontal disc revolvin at hi speed. They incorporate a heater and fan to provide a current of hot air through w ich ti? e hquid material is dispersed centrihgally as a fine spra by the revolving disc; the liquid is thus dried instantaneously in powder form. In ano er T e the liqu~dis injected into the chamber as a fine spray against a counter-current of ot air. Th~stype is used particularly for the preparation of powdered milk. % tl This group also includes machine and apparatus for the evaporation of fissile solutions or radioactive solutions or for drying issile or radioactive products. ? The heading does not, however, include : (a) Centrifuges for drylng radioactive precipitates (heading 84.21). (b) Machinery for drylng bottles or other containers (heading 84.22). (c) Machinery specialised for the drymg of textile yarns, fabrics or made up textile articles (heading 84.51). This frequently consists of revolving c lindrical or spherical receptacles in which the roducts to be treated (e.g., coffee beans, cocoa ems, cereals or nuts) are subjected to controlle heat by contact with the heated walls of the containers, or by a direct stream of air forced through the heating medium (e.g., gas or oil burners or coke fires). These a pliances usually incorporate devices which keep the roducts in constant rotation to ensure uni orm treatment and to revent charring. Other types tab!e the form of perforated, inclined or rotnting shelves in a chamT3er fed with heated gases. g ! The goods of this heading should not head~ng84.17. confused with the industrial or laboratory and ovens of (V) STEAMING PLANT This may be in the form of closed vessels (of the genera1 w e described earlier in this Explanatory Note) in which materials of various kinds may be subjected to humid heat (e.g., by steaming under pressure, or by the action of the vapours given off by the products themselves). Such lant is used in various manufacturing o erations (e.g., in the reparation of vegetable or P 'i f' anima extracts; in the food industry eneral y; in operations invo ving the use of steam for de-greasing or cleansing processes). 8ther consist of lar er chambers for subjecting material to more or less prolon ed action o an atmosphere o steam; these are used, for example, for conditioning textile ibres in the mass, for steam-treatment of wood, etc. f F The heading excludes machines for conditioning textile yarns or fabrics or for other steam-treatment of such textiles (heading 84.51). (VI) STERILISING APPARATUS These consist essentially of receptacles or chambers, heated usually by steam or boiling water (or sometimes b hot air), in whxch the articles or materials to be sterillsed are maintained for a period at a su ficiently hi h tem erature to kill bacteria, etc., without alteration of the composition or physical con ttion o the articles or materials themselves. ? % * . ! Many sterilisers for liquids resemble the apparatus described in Part (I) above (e pasteurisers). Some large types of sterilisers may be equipped with a conveyor on which goods are carried through the heating medium and, if necessary, subsequently through a cooling apparatus which may also form part of the plant. 8; The oup includes not only sterilisers for industrial use (e.g., for milk, wine, fruit juices, cotton woofbut also those for installation in operating theatres, etc. (VII) MACHINERY FOR LIQUEFYING AIR; SPECIAL LABORATORY APPARATUS AND EQUIPMENT The heading includes machines of the Linde or Claude type used for the liquefaction of air. and equipment, apparatus, ers, etc.), but measuring, c ecking, etc., ? apparatus more specifically covered by Chapter 90. PARTS Sub'ect to the general provisions re arding the classification of parts (see the General Exp anatory Note to Sechon XVT), the 73eading covers arts of the above. Such parts include certain elements of distillation apparatus or rectifying co urnns, such as retorts, bubble caps and rings, plates and certain tube elements; revolving plates and drums, etc., for roasters or dryers. t f Metal tubes and pipes which have been bent or curved but not otherwise worked, presented unassernbled, are not identifiable as parts of goods of this heading and are therefore to be classified in Section XV.