Manufacture of tools

This class includes:

• manufacture of knives and cutting blades for machines or for mechanical appliances
• manufacture of hand tools (e.g. pliers, screwdrivers)
• manufacture of non-power-driven agricultural hand tools
• manufacture of saws and saw blades, including circular saw blades and chainsaw blades
• manufacture of interchangeable tools for hand tools, whether or not power-operated, or for machine tools (e.g. drills, punches, milling cutters)
• manufacture of press tools
• manufacture of blacksmiths’ tools (e.g. forges, anvils)
• manufacture of moulding boxes and moulds (except ingot moulds)
• manufacture of vices, clamps

This class excludes:

• manufacture of power-driven hand tools, see 28.24
• manufacture of ingot moulds, see 28.91