‘Commercial fryer’ means an appliance, including, without limitation, a cooking vessel, in which:

1.  Oil is placed to such a depth that the cooking food is essentially supported by displacement of the cooking fluid rather than by the bottom of the vessel.

2.  Heat is delivered to the cooking fluid by means of an immersed electric element or band-wrapped vessel for electric fryers or by heat transfer from gas burners through either the walls of the fryer or through tubes passing through the cooking fluid for gas fryers.