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    <description>Classification of electro-thermic appliances covers electric water heaters, immersion heaters, space and soil heating apparatus, hair-dressing apparatus and hand dryers, smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, and electric heating resistors except where covered by another tariff heading; the schedule entry prescribes the applicable tax treatment and has been amended by notification to exclude certain items and to modify text and effective dates.</description>
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      <description>Classification of electro-thermic appliances covers electric water heaters, immersion heaters, space and soil heating apparatus, hair-dressing apparatus and hand dryers, smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, and electric heating resistors except where covered by another tariff heading; the schedule entry prescribes the applicable tax treatment and has been amended by notification to exclude certain items and to modify text and effective dates.</description>
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