Prerevised

Exclusions:

If the articles ………………………………..

Canvas prepared for use by painters is also classified under group 3129. The manufacture and/or upholstery of seats for motor vehicles is classified under group 3910 (Manufacture of furniture).

Revised

Exclusions: If the articles characteristic of this group are produced in the same unit that makes the fabrics, then the activity is considered to be an ancillary activity of either weaving, group 3111 (Preparation and spinning of textile fibres; weaving of textiles),. knitting or crocheting, group 3130 (Manufacture of knitted and crocheted fabrics and articles), or the manufacture of other textiles not elsewhere classified, group 3129.

The manufacture of textile articles for technical use is classified under group 3129 (Manufacture of other textiles n.e.c.).

Canvas prepared for use by painters is also classified under group 3129.

The upholstery of seats for motor vehicles on request is classified under group 39103 (Manufacture of furniture).

The manufacturing and upholstering of seats for motor vehicles for the motor trade, regardless of the material used (textile, leather, etc.), is classified under subgroup 38309 (Manufacture of parts and accessories for motor vehicles and their engines).

Prerevised

Manufacturing of parts and accessories for motor
vehicles and their engines

This group includes the manufacturing ………….

such as differentials gear boxes, clutches and brake-shoes, primarily for the motor trade.

Exclusions

The manufacturing ……..………………………..

The manufacturing of springs for motor vehicles is classified under group 3559 (Manufacture of other fabricated metal products n.e.c.)

The manufacture of motor seats is classified under group 3910 (Manufacture of furniture).

Revised

Manufacturing of parts and accessories for motor vehicles and their engines

This group includes the manufacturing of parts and accessories for motor vehicles, including their bodies and engines: Brakes, gear boxes, axles, road wheels, suspension shock absorbers, radiators, silencers, exhaust pipes, clutches, steering wheels, steering columns and steering boxes and other parts and accessories not elsewhere classified.

Also included are the activities of specialised automotive engineers engaged in the reconditioning and/or rebuilding of automotive parts such as differentials, gear boxes, clutches and brake-shoes, primarily for the motor trade.

The manufacturing and upholstering of seats for motor vehicles for the motor trade, regardless of the material used (textile, leather, etc.).

Exclusions: The manufacture of motor vehicle engines and the reconditioning and rebuilding of such engines by specialised motor engineering workshops working primarily for the motor trade are classified under group 3810 (Manufacture of motor vehicles).

The manufacture of chassis fitted with engines is also classified under group 3810.

The manufacture of bodies for motor vehicles is classified under group 3820.

The manufacturing of springs for motor vehicles is classified under group 3559 (Manufacture of other fabricated metal products n.e.c.)

Prerevised

Manufacture of furniture

This group includes ………………………...

…………………………. plastic matresses.

Exclusions:

The manufacture of furniture ………………

………………………………………………

orthopeadic appliances).

Revised

Manufacture of furniture

This group includes the manufacture of furniture of all kinds (household, office, hotel, restaurant and institutional furniture; fixtures; bed springs and mattresses), of any material (wood, osier, bamboo, base metal, glass, leather, plastics, etc., other than of stone, concrete or ceramics), for any place (dwellings, hotels, theatres, offices, churches, schools, restaurants, hospitals, ships, aircraft, etc., other than furniture to which scientific, medical or laboratory equipment is attached) or for such purposes as cooking or dining, sitting or sleeping, storing (including filing cabinets) or displaying, working or resting.

The upholstering on request of seats for motor vehicles (not done by the motor trade) is included here.

The manufacture of the different kinds of mattresses: Mattresses fitted with spring or stuffed or internally fitted with supporting material; uncovered cellular rubber or plastic mattress.

Exclusions: The manufacture of furniture of ceramics, concrete or stone is classified under groups 3421 (Manufacture of nonstructural non-refractory ceramicware), 3425 (Manufacture of articles of concrete, cement and plaster) and 3426 (Cutting, shaping and finishing of stone), respectively.

The manufacture of kitchen cabinets, bookcases, wardrobes and other non-standing furniture is classified under group 3229 (Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials).

The manufacture of light fittings or lamps is classified under group 3650 (Manufacture of electric lamps and lighting equipment).

The manufacture of medical, surgical, dental or veterinary furniture and barbers’ chairs is classified under group 3741 (Manufacture of medical and surgical equipment and orthopaedic appliances).

The manufacturing and upholstering of seats for motor vehicles (whatever material used, like leather, textile, etc.) primiraly for/by the motor trade is classified under subgroup 38309 (Manufacture of motor vehicle parts and accessories).