| This class consists of units mainly engaged in manufacturing commercial or industrial fixed space heating, cooling and air conditioning equipment (except motor vehicle air conditioners) or specialised parts for such equipment. Also included are units mainly engaged in manufacturing commercial or industrial gas heating equipment, refrigerated display counter units or vending machines. |
| Primary activities |
- Air conditioning compressor or parts, commercial or industrial, manufacturing
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- Air conditioning equipment, commercial or industrial, manufacturing (except motor vehicles)
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- Beverage dispensing equipment (cooling) manufacturing
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- Coolroom refrigeration plant manufacturing
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- Refrigeration equipment, commercial or industrial, manufacturing
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- Solar water heating system, commercial or industrial, manufacturing
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- Space heating system, commercial or industrial, manufacturing
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- Vending machine, refrigerated, manufacturing
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- Water cooler, commercial or industrial, manufacturing
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- Water heater, commercial or industrial, manufacturing
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| Exclusions/References |
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- manufacturing cooking, cleaning, refrigeration, freezing or washing appliances intended for domestic use are included in Class 2441 Whiteware Appliance Manufacturing;
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- manufacturing domestic heating, including space heating, or air conditioning equipment are included in Class 2449 Other Domestic Appliance Manufacturing;
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- manufacturing motor vehicle air conditioners are included in Class 2313 Automotive Electrical Component Manufacturing;
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- manufacturing duct work for air conditioning or space heating equipment are included in Class 2240 Sheet Metal Product Manufacturing (except Metal Structural and Container Products); and
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- installing commercial or industrial space heating equipment or air conditioning equipment (including duct work) are included in Class 3233 Air Conditioning and Heating Services.
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