Parts of machinery, plant or laboratory equipment, whether or not electrically heated

Consultancy services related to the installation of computer hardware; Software implementation services; Data processing services; Data base services; Maintenance and repair services of office machinery and equipment including computers; Data preparation services; Training services for staff of clients.

Machinery, plant or laboratory equipment whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514 ), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling (excluding those used for domestic purposes); instantaneous or storage water heaters, non- electric; parts thereof