11 mechanical equipment, namely, for heat treatment, heating, superheating, pasteurization, refrigeration, freezing, and installations consisting entirely or mainly of the aforesaid machines, apparatus and/or equipment for the manufacture, treating, processing and refining of foodstuffs and luxury foods, alcohol and tobacco, and of liquids, beverages and fruit juices, refrigeration installations; heat exchangers, namely, plate heat exchangers, tubular heat exchangers, heating jackets, heating tube bundles, heating coils, tubular evaporators, plate heaters, spiral heat exchangers, plate evaporators; apparatus, machines and requisites for the entire food and drinks industry, namely, pasteurization machines and apparatus, namely, pasteurizer consisting of plate heat exchangers, tubular heat exchangers, heating jackets, heating tube bundles, heating coils, tubular evaporators, plate heaters, spiral heat exchangers and/or plate evaporators, sterilizing apparatus and machines, namely, sterilizer inter alia consisting of plate heat exchangers, tubular heat exchangers, heating jackets, heating tube bundles, heating coils, tubular evaporators, plate heaters, spiral heat exchangers and/or plate evaporators, heat installations for utilizing the waste heat from cooling operations; heat pumps; plate heat exchangers