11 Apparatus for heating and steam generating, namely, heating boilers, water heaters, steam heating boilers, heat exchangers not being parts of machines, heating units for industrial purposes, heating systems for industrial installations comprised of boilers, valves, pipes, manifolds, control panel switches, and electrical wire, all sold as a unit; Apparatus for heating and steam generating, namely, heat recovery steam generator for gas turbine, oil and gas fired boilers for steam generating; heat boilers; gas boilers; flues for heating boilers; boiler pipes and tubes for heating installations; steam generating installations; cooling installations and machines, namely, cooling installations for water, cooling domes, compax coolers, refrigerators; water heating installations; heat accumulators; heat exchangers not being parts of machines; heat regenerators not being parts of machines; air reheaters; air valves for steam heating installations; industrial steam boilers, steam accumulators; evaporators for chemical processing; distillation columns, namely, water distilling units; electrochemical gas generators; apparatus for cooking, refrigerating and drying, namely, installations for smoking and curing for meat and dairy processing, namely, industrial smoker ovens, refrigerators; refrigerating machines, refrigerating display cabinets for butchery; all aforementioned goods not for machines for forming, processing or handling metal