SPD

Machines and machine tools, namely, lifting and dumping machines for pipelines and earth moving machines; motors and engines, except for land vehicles; transmission components, except for land vehicles; agricultural implements other than hand-operated, namely, cultivators

Vehicles, namely, tractors; apparatus for locomotion by land, and water, namely, freight trains; all the aforesaid goods excluding bicycles, electric bicycles and parts and fittings thereof

Building construction; all the aforesaid services excluding relation to bicycles, electric bicycles and parts and fittings thereof

Scientific and technological services, namely, research and design in the field of computer networking hardware; design and development of computer hardware and software