This division includes the physical or chemical transformation of materials, substances, or components into new products, although this cannot be used as the single universal criterion for defining manufacturing (see remark on processing of waste below). The materials, substances, or components transformed are raw materials that are products of agriculture, forestry, fishing, mining or quarrying as well as products of other manufacturing activities. Substantial alteration, renovation or reconstruction of goods is generally considered to be manufacturing.

This class includes: Manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery: Pulley tackle and hoists, winches, capstans and jacks Derricks, cranes, mobile lifting frames, straddle carriers etc. Works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows) Mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading Manufacture of conveyors, telfers (téléphériques) etc. Manufacture of lifts, escalators and moving walkways Manufacture of parts specialized for lifting and handling equipment

This class includes: Manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery: Pulley tackle and hoists, winches, capstans and jacks Derricks, cranes, mobile lifting frames, straddle carriers etc. Works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows) Mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading Manufacture of conveyors, telfers (téléphériques) etc. Manufacture of lifts, escalators and moving walkways Manufacture of parts specialized for lifting and handling equipment

This class includes: Manufacture of hand-operated or power-driven lifting, handling, loading or unloading machinery: Pulley tackle and hoists, winches, capstans and jacks Derricks, cranes, mobile lifting frames, straddle carriers etc. Works trucks, whether or not fitted with lifting or handling equipment, whether or not self-propelled, of the type used in factories (including hand trucks and wheelbarrows) Mechanical manipulators and industrial robots specifically designed for lifting, handling, loading or unloading Manufacture of conveyors, telfers (téléphériques) etc. Manufacture of lifts, escalators and moving walkways Manufacture of parts specialized for lifting and handling equipment

This class includes: Manufacture of knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles Manufacture of hosiery, including socks, tights and pantyhose

This class includes: Manufacture of knitted or crocheted wearing apparel and other made-up articles directly into shape: pullovers, cardigans, jerseys, waistcoats and similar articles Manufacture of hosiery, including socks, tights and pantyhose

This class includes: Production of worked pearls Production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones Working of diamonds Manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials Manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals: Dinnerware, flatware, hollowware, toilet articles, office or desk articles, articles for religious use etc. Manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof): crucibles, spatulas, electroplating anodes etc. Manufacture of precious metal watch bands, wristbands, watch straps and cigarette cases Manufacture of coins, including coins for use as legal tender, whether or not of precious metal Engraving of personal precious and non-precious metal products

This class includes: Production of worked pearls Production of precious and semi-precious stones in the worked state, including the working of industrial quality stones and synthetic or reconstructed precious or semi-precious stones Working of diamonds Manufacture of jewellery of precious metal or of base metals clad with precious metals, or precious or semi-precious stones, or of combinations of precious metal and precious or semi-precious stones or of other materials Manufacture of goldsmiths' articles of precious metals or of base metals clad with precious metals: Dinnerware, flatware, hollowware, toilet articles, office or desk articles, articles for religious use etc. Manufacture of technical or laboratory articles of precious metal (except instruments and parts thereof): crucibles, spatulas, electroplating anodes etc. Manufacture of precious metal watch bands, wristbands, watch straps and cigarette cases Manufacture of coins, including coins for use as legal tender, whether or not of precious metal Engraving of personal precious and non-precious metal products

This class includes: Grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains Rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour Vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts Manufacture of cereal breakfast foods Manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes

This class includes: Grain milling: production of flour, groats, meal or pellets of wheat, rye, oats, maize (corn) or other cereal grains Rice milling: production of husked, milled, polished, glazed, parboiled or converted rice; production of rice flour Vegetable milling: production of flour or meal of dried leguminous vegetables, of roots or tubers, or of edible nuts Manufacture of cereal breakfast foods Manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes