Electromagnetic clutches for automobile air-conditioners; fan clutches for cooling automobile motors; clutches, other than for land vehicles; gasoline separators; piston rings; radiators for cooling automobile engines; air filters being parts of machines; centrifugal machines; compressed air machines; heat exchangers being parts of machines.

Fish; processed fish.

Live fish; foodstuffs for animals.

Accounting; Auditing of accounts; Business accounts management; Chartered accountancy business services; Management accounting; Preparation of accounts; Preparation of statements of accounts; Tax advice (accountancy); Tax assessment (accountancy) consultancy; Tax assessment (accounts) preparation; Tax consultancy (accountancy); Tax consultations (accountancy); Tax planning (accountancy); Tax return advisory (accountancy) services; Tax services (business management and accountancy services); Taxation (accountancy) advice; Taxation (accountancy) consultancy; Tax filing services; Tax preparation; Tax return preparation; Business acquisitions; Business acquisitions consulting services; Business administration advisory services; Business administration consultancy; Business advice; Business advisory services; Business advisory services relating to the management of businesses; Business appraisals; Business consultancy to firms; Business consultancy to individuals; Business consultation; Business efficiency studies; Business evaluation services; Business feasibility studies; Business management advice; Business organisation consulting; Advisory services relating to business acquisitions; Advice on tax preparation; Advice relating to the sale of businesses; Business analysis services; Consultancy relating to business mergers; Strategic business consultancy; Strategic business planning; Economic forecasting analysis for business purposes; Economic forecasting for business purposes; Evaluation of business opportunities; Preparation of business reports; Preparation of documents relating to business; Preparation of documents relating to taxation

Business appraisals for financial valuation; Conducting valuations; Financial valuation services; Financial valuations; Valuation of capital stock

Accounting; Auditing of accounts; Business accounts management; Chartered accountancy business services; Management accounting; Preparation of accounts; Preparation of statements of accounts; Tax advice (accountancy); Tax assessment (accountancy) consultancy; Tax assessment (accounts) preparation; Tax consultancy (accountancy); Tax consultations (accountancy); Tax planning (accountancy); Tax return advisory (accountancy) services; Tax services (business management and accountancy services); Taxation (accountancy) advice; Taxation (accountancy) consultancy; Tax filing services; Tax preparation; Tax return preparation; Business acquisitions; Business acquisitions consulting services; Business administration advisory services; Business administration consultancy; Business advice; Business advisory services; Business advisory services relating to the management of businesses; Business appraisals; Business consultancy to firms; Business consultancy to individuals; Business consultation; Business efficiency studies; Business evaluation services; Business feasibility studies; Business management advice; Business organisation consulting; Advisory services relating to business acquisitions; Advice on tax preparation; Advice relating to the sale of businesses; Business analysis services; Consultancy relating to business mergers; Strategic business consultancy; Strategic business planning; Economic forecasting analysis for business purposes; Economic forecasting for business purposes; Evaluation of business opportunities; Preparation of business reports; Preparation of documents relating to business; Preparation of documents relating to taxation

Business appraisals for financial valuation; Conducting valuations; Financial valuation services; Financial valuations; Valuation of capital stock

Headgear; caps; clothing; hats; socks; footwear

Tablecloths (not of paper); Bed linen; Table linen (not of paper); Towels of textile; Table napkins of textile; Pillowcases; Curtains of textile or plastic; Wall hangings of textile; Tapestry (wall hangings), of textile; Pillow shams; Bed blankets

Beer, ale, lager, stout, porter, shandy; preparations for making the aforesaid

Fish oil, not edible; fish oils for industrial purposes.

Food products made from fish; processed fish products for human consumption; fish-based foodstuffs; fish products prepared for human consumption.

External fixation device which holds fragments of fractured bones to aid in healing and which are used in lieu of casts

Milling machines; metalworking machines; grinding machines