Fixed Space Heating, Cooling and Ventilation Equipment Manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing cooking, cleaning, refrigeration, freezing or washing appliances intended for domestic use are included in Class 2441 Whiteware Appliance Manufacturing; - (b) manufacturing domestic heating, including space heating, or air conditioning equipment are included in Class 2449 Other Domestic Appliance Manufacturing; - (c) manufacturing motor vehicle air conditioners are included in Class 2313 Automotive Electrical Component Manufacturing; - (d) 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 - (e) installing commercial or industrial space heating equipment or air conditioning equipment (including duct work) are included in Class 3233 Air Conditioning and Heating Services. **Primary Activities:** - Air conditioning compressor or parts, commercial or industrial, manufacturing - Air conditioning equipment, commercial or industrial, manufacturing (except motor vehicles) - Beverage dispensing equipment (cooling) manufacturing - Coolroom refrigeration plant manufacturing - Refrigeration equipment, commercial or industrial, manufacturing - Solar water heating system, commercial or industrial, manufacturing - Space heating system, commercial or industrial, manufacturing - Vending machine, refrigerated, manufacturing - Water cooler, commercial or industrial, manufacturing - Water heater, commercial or industrial, manufacturing