IC 040. US 100 103 106. G & S: Treatment of common metal and their alloys and steel; all kinds of metal treating and mechanical processing, thermomechanical processing or chemical processing of properties and characteristics of metals, their alloys and steel, namely, heat treatment and coating of metals, metal plating, direct reduction of iron, metal tempering, finishing of metal surfaces, soldering, metal casting, anodizing, chromium plating, metal sintering, electrogalvanizing, phosphatizing, metal milling, metal fabrication and finishing services, tin-plating, galvanizing, nickel plating, metal laminating, armour plating in the nature of metal plating, slitting in the nature of metal cutting, burnishing by abrasion, magnetizing, metal cupping and metal stripping in the nature of burnishing by abrasion; metal soldering; metal coating; recycling of metal goods; and material treatment during the manufacturing process of metal goods, namely, forging, pressing, deburring, machining, laminating and forming of metals, vacuum treatment, nitriding, and assembly of metal profiles; all these services excluding rustproofing treatments