| SECTION C : MANUFACTURE | 
| Division 23 : MANUFACTURE OF OTHER NON-METALLIC MINERAL PRODUCTS | 
| Group | Class | Sub-class | Description | 
| 231 |  |  | Manufacture of glass and glass products | 
|  | 2310 |  | Manufacture of glass and glass products | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of woven fabrics of glass yarn, see 1312 | 
|  |  |  | - manufacture of optical elements optically worked, see 2670 | 
|  |  |  | -  manufacture of fiber optic cable for data transmission or live transmission of images, see 2731 | 
|  |  |  | - manufacture of glass toys, see 3240 | 
|  |  |  | -  manufacture of syringes and other medical laboratory equipment, see 3250 | 
|  |  | 23101 | Manufacture of glass in primary or semi-manufactured forms (such as sheets & plate glass) including mirror sheets and wired, coloured, tinted, toughened or laminated glass | 
|  |  | 23102 | Manufacture of glass fibre (including glass-wool) and yarn of glass fibre; nonwoven glass fabrics, mats, boards and similar non-woven products | 
|  |  | 23103 | Manufacture of hollow glassware (bottles, jars etc.) for the conveyance or packing of goods | 
|  |  | 23104 | Manufacture of laboratory or pharmaceutical glassware | 
|  |  | 23105 | Manufacture of table or kitchen glassware | 
|  |  | 23106 | Manufacture of glass bangles | 
|  |  | 23107 | Manufacture of glass decoration pieces and glassware used in imitation jewellery | 
|  |  | 23109 | Manufacture of other glassware/glass products: articles of glass used in construction such as glass blocks; clock or watch glasses, optical glass and optical glass elements not optically worked; and other glass products (including glass beads) n.e.c. | 
| 239 |  |  | Manufacture of non-metallic mineral products n.e.c. | 
|  | 2391 |  | Manufacture of refractory products | 
|  |  | 23911 | Manufacture of refractory mortars, concretes etc. | 
|  |  | 23912 | Manufacture of refractory bricks, blocks tiles and similar refractory ceramic constructional goods | 
|  |  | 23913 | Manufacture of refractory ceramic products | 
|  |  | 23919 | Manufacture of other refractory articles n.e.c. | 
|  | 2392 |  | Manufacture of clay building materials | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of artificial stone (e.g. cultured marble), see 2220 | 
|  |  |  | - manufacture of refractory ceramic products, see 2391 | 
|  |  | 23921 | Manufacture of bricks | 
|  |  | 23922 | Manufacture of non-refractory ceramic sanitary wares: sinks, baths, watercloset pans, flushing cistern etc. | 
|  |  | 23923 | Manufacture of non-refractory ceramic pipes, conduits, guttering and pipe fittings | 
|  |  | 23929 | Manufacture of other clay building materials | 
|  | 2393 |  | Manufacture of other porcelain and ceramic products | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of artificial stone (e.g. cultured marble), see 2220 | 
|  |  |  | - manufacture of refractory ceramic goods, see 2391 | 
|  |  |  | - manufacture of ceramic building materials, see 2392 | 
|  |  |  | - manufacture of ceramic sanitary fixtures, see 2392 | 
|  |  |  | - manufacture of imitation jewellery, see 3212 | 
|  |  |  | - manufacture of ceramic toys, see 3240 | 
|  |  |  | - manufacture of artificial teeth, see 3250 | 
|  |  | 23931 | Manufacture of articles of porcelain or china, earthenware, imitation porcelain or common pottery, including earthen statues | 
|  |  | 23932 | Manufacture of ceramic tableware and other domestic or toilet articles | 
|  |  | 23933 | Manufacture of statuettes and other ornamental ceramic articles | 
|  |  | 23934 | Manufacture of electrical insulators and insulating fittings of ceramics | 
|  |  | 23935 | Manufacture of ceramic laboratory, chemical and industrial products | 
|  |  | 23939 | Manufacture of ceramic products n.e.c. | 
|  | 2394 |  | Manufacture of cement, lime and plaster | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of refractory mortars, concrete etc., see 2391 | 
|  |  |  | - manufacture of articles of cement, see 2395 | 
|  |  |  | - manufacture of articles of plaster, see 2395 | 
|  |  |  | - manufacture of ready-mixed and dry-mix concrete and mortars, see 2395 | 
|  |  |  | - manufacture of cements used in dentistry, see 3250 | 
|  |  | 23941 | Manufacture of clinkers and cement | 
|  |  | 23942 | Manufacture of portland cement, aluminous cement, slag cement and similar hydraulic cement | 
|  |  | 23943 | Manufacture of asbestos cement | 
|  |  | 23944 | Manufacture of quicklime, slaked lime and hydraulic lime (excluding chewing lime) | 
|  |  | 23945 | Manufacture of plasters of calcined gypsum or calcined sulphate | 
|  |  | 23949 | Manufacture of other cement and plaster n.e.c. | 
|  | 2395 |  | Manufacture of articles of concrete, cement and plaster | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of refractory cements and mortars, see 2391 | 
|  |  | 23951 | Manufacture of plaster statues and other plaster products | 
|  |  | 23952 | Manufacture of articles articles of concrete, cement or artificial stone (tiles, bricks etc.) | 
|  |  | 23953 | Manufacture of asbestos sheets | 
|  |  | 23954 | Manufacture of R.C.C. bricks and blocks | 
|  |  | 23955 | Manufacture of hume pipes and other pre-fabricated structural components of cement and/or concrete for building or civil engineering | 
|  |  | 23956 | Manufacture of insulation boards of vegetable fibre, straw or wood waste, agglomerated with cement & other mineral binders. | 
|  |  | 23959 | Manufacture of other cement and asbestos cement products n.e.c. | 
|  | 2396 |  | Cutting, shaping and finishing of stone | 
|  |  |  | This class includes cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing etc. | 
|  |  |  | This class excludes: | 
|  |  |  | - production of rough cut stone, i.e. quarrying activities, see 0810 | 
|  |  |  | - production of millstones, abrasive stones and similar products, see 2399 | 
|  |  |  | - activities of sculptors, see 9000 | 
|  |  | 23960 | Cutting, shaping and finishing of stone | 
|  | 2399 |  | Manufacture of other non-metallic mineral products n.e.c. | 
|  |  |  | This class excludes: | 
|  |  |  | - manufacture of glass wool and non-woven glass wool products, see 2310 | 
|  |  | 23991 | Manufacture of worked mica and mica products | 
|  |  | 23992 | Manufacture of gypsum boards | 
|  |  | 23993 | Manufacture of millstones, sharpening or polishing stones and natural or artificial abrasive products, including abrasive powder or grain on a base of textile material, paper, paper board or other material | 
|  |  | 23994 | Manufacture of graphite products other than electrical articles | 
|  |  | 23999 | Manufacture of other non-metallic mineral products n.e.c. (includes asbestos yarn and fabric, and articles of asbestos yarn and fabric such as clothing, headgear, footwear, cord, string, paper o felt; friction material with a basis of asbestos or other mineral substances or of cellulose including unmounted articles such as friction material; mineral insulating material (slag wool, rockwool and similar mineral wools, exfoliated vermiculite, expanded clays and similar insulating material); products of glass wool for heat-insulating; articles of asphalt or of similar material (e.g. coal tar pitch), gypsum and articles of other mineral substances) |