"Industrial machinery used in manufacturing"? One wonders if it's supposed to apply to companies / businesses / traders (ie VAT registered, or registered with Companies House?), rather than home / hobby users?

"Industrial machinery" - that could cover a lot: as well as mills / lathes etc it could also be sheetmetal presses / injection moulding plant, guillotines, packaging machines / thermoformers, fridges / freezers / ovens for the food industry, printing presses, welding plant, generator sets - the list is endless. It could also be taken to mean a part thereof: tools and dies for example, electrical systems / control panels. What about electrical test gear (DMM, 'scope, signal generators)? "Hobby" air compressors? Hand tools (spanners / sockets / screwdrivers, measuring eqpt)?

What about "other" items, used indirectly in the manufacturing industry, eg mobile phones / laptop computers / communication systems, TV's, DVD players? Does this come under it? At what point does an item come under "Industrial" equipment?

I would think its aimed at registered traders / businesses, but more clarification is required.