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23 23 Tanning and dressing of leather (a) Tanning, dyeing and dressing of hides and 24 25 Manufacture of leather luggage and handbags Manufacture of leather footwear (b) skins; Leather-chamois dressed, parchment dressed, patent or metallised, composition leather. Luggage and handbags of leather (a) Leather footwear of all purposes; (b) Leather parts of footwear: uppers and parts of uppers, outer and inner soles, heels. 26 Manufacture of pulp and paper (a) Bleached, semi-bleached or unbleached paper pulp manufactured by mechanical, chemical or semi-chemical processes; (b) Cotton-linters pulp; (c) Removal of ink and pulp from wastepaper; (d) Paper and paperboard for further industrial 31 Manufacture of paint, (a) varnishes and printing ink Paints and varnishes, enamels or lacquers; (b) Pigments and dyes; (c) Printing ink. 32 Production of enzymes Enzymes 3 33 Manufacture of (a) pharmaceuticals and medical chemicals. Medicinal active substances to be used for their pharmacological properties in the manufacture of medicaments: antibiotics, basic vitamins, salicylic and o-acetylsalicylic acids; (b) Medicaments - antisera and other blood functions, vaccines; (c) Processing of blood; (d) Medical diagnostic preparations; (e) Radioactive in-vivo diagnostic substances; Biotech pharmaceuticals; processing; (g) Medical impregnated wadding, gauze, bandages, dressing. (e) Creped or crinkled paper. 34 27 27 Manufacture of household (a) Wallpaper; Manufacture of glass and glass (a) products. Flat glass (toughened or laminated, wired, coloured or tinted); and personal hygiene paper products (b) Sanitary towels, tampons and diapers. (b) Laboratory, hygienic or pharmaceutical glassware. 28 Manufacture of basic Organic and inorganic basic chemicals. chemicals 35 Manufacture of refractory products. (a) Refractory mortars, concretes; 29 Manufacture of fertilisers and (a) Fertilisers: straight or complex (b) Refractory ceramic goods: refractory nitrogen compounds nitrogenous, phosphatic or potassic bricks, blocks, tiles, heat insulating fertilisers, urea, crude natural phosphates, crude natural potassium salts; ceramic goods; (c) Laboratory wares: crucibles, nozzles, (b) Associated nitrogen products: nitric and sulphonitric acids, ammonia, ammonium chloride, ammonium carbonate, nitrites and nitrates of potassium. (d) tubes, pipes, retorts, muffles; Refractory articles containing magnesite, dolomite. 30 30 Manufacture of pesticides and agrochemicals 91 Investment in Nigeria Guide - 8th Edition Insecticides, rodenticides, fungicides, herbicides. KPMG

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