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72 Manufacture of machinery (a) Boring, cutting, sinking, tunnelling for mining, quarrying and construction. machinery; (b) Machinery for treating minerals by screening, sorting, separating, washing, crushing; 75 Manufacture of machinery (a) Machinery for making pulp; for paper and paperboard production. (b) Paper and paperboard making machines; (c) Dryers for wood, paper, paper pulp, paper or paperboard. 76 (c) Earth-moving machinery; (d) Pile drivers and pile extractors, mortar 77 Manufacture of furniture (a) spreaders, bitumen spreaders, concrete surfacing tractors and tractors used in Manufacture of plastics and rubber machinery Machinery for working soft plastics and rubber or for production of plastic and rubber products. Chairs and seats for offices, workrooms, hotels, restaurants, public and domestic premises, theatres, cinemas; construction and mining; (b) Sofas, sofa beds and sofa sets; (e) Bulldozer and angle-dozer blades; (c) Garden chairs and seats; (f) Off-road dumping trucks. (d) - 73 Manufacture of machinery for (a) Agricultural dryers; Shop furniture counters, display cases, shelves; food and beverage processing. (b) Machinery for dairy industry, grain milling (e) industry, bakery industry; Furniture for churches, schools, restaurants; (c) Presses, crushers for fruit juices; Office, kitchen, living room, bedroom, garden and laboratory furniture; (d) Machines and equipment to process diverse foods; (g) Mattresses (e) Machines for extraction or preparation of animal or vegetable fats and oils. 74 Manufacture of machinery for (a) Textile machinery; textile, apparel and leather production. (b) Auxiliary machines or equipment for textile machinery; (c) Textile printing machinery; (d) Machinery fabric processing; (e) Laundry machinery; (f) Sewing machines, heads and sewing KPMG (g) machine needles; Machines for producing or finishing felt or non-wovens; (h) Leather machines. Investment in Nigeria Guide - 8th Edition 96

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