Dinesh K.Sharma & Associates

Chartered Accountants

 

 
     
   
 
 Section C:  MANUFACTURING
Division 26: Manufacture of computer, electronic and optical products
GroupClassSub-classDescription
261  Manufacture of electronic components
 2610 Manufacture of electronic components
   This class includes the manufacture of semiconductors and other components for electronic applications
   This class excludes:
   - printing of smart cards, see 1811
   - manufacture of modems (carrier equipment), see 2630
   - manufacture of computer and television displays, see 2620, 2640
   - manufacture of X-ray tubes and similar irradiation devices, see 2660
   - manufacture of optical equipment and instruments, see 2670
   - manufacture of similar devices for electrical applications, see 27
   - manufacture of lighting ballasts, see 2710
   - manufacture of electrical relays, see 2710
   - manufacture of electrical wiring devices, see 2733
    - manufacture of complete equipment is classified elsewhere based on complete equipment classification
  26101Manufacture of electronic capacitors, resistors, chokes, coils, trasformers (electronic) and similar components
  26102Manufacture of electron tubes, diodes, transistors and related discrete devices
  26103Manufacture of integrated circuits (analog, digital or hybrid)
  26104Manufacture of bare printed circuit boards, loading of components onto printed circuit boards; manufacture of interface cards (e.g. sound, video, controllers, network, modems)
  26105Manufacture of display components (plasma, polymer, LCD, LED)
  26106Manufacture of printer cables, monitor cables, USB cables, connectors etc
  26107Manufacture of microprocessors
  26109Manufacture of other electronic components n.e.c
262  Manufacture of computers and peripheral equipment
 2620 Manufacture of computers and peripheral equipment
   This class excludes:
    - reproduction of recorded media (computer media, sound, video, etc.), see 1820
    - manufacture of electronic components and electronic assemblies used in computers and peripherals, see 2610
    - manufacture of internal/external computer modems, see 2610
    - manufacture of modems, carrier equipment, see 2630
    - manufacture of digital communication switches, data communications equipment (e.g. bridges, routers, gateways), see 2630
    - manufacture of consumer electronic devices, such as CD players and DVD players, see 2640
    - manufacture of television monitors and displays, see 2640
    - manufacture of video game consoles, see 2640
    - manufacture of blank optical and magnetic media for use with computers or other devices, see 2680
  26201Manufacture of desktop computers, laptop computers, hand-held computers (e.g. PDA), mainframe computers and computer servers
  26202Manufacture of magnetic and optical storage devices such as magnetic disk drives, flash drives, CD, DVD and other storage devices
  26203Manufacture of monitors, keyboards, all types of mice, joysticks, and trackball accessories, dedicated computer terminals etc.
  26204Manufacture of printers, scanners, including bar code scanners, smart card readers, virtual reality helmets, computer projectors (video beamers)
  26205Manufacture of computer terminals, like automatic teller machines (ATM’s), point-of-sale (POS) terminals not mechanically operated
  26209Manufacture of computers and peripheral equipment n.e.c.
263  Manufacture of communication equipment
 2630 Manufacture of communication equipment
   This class includes the manufacture of telephone and data communications
equipment used to move signals electronically over wires or through the air such as radio and television broadcast and wireless communications equipment
   This class excludes:
    - manufacture of computers and computer peripheral equipment, see 2620
    - manufacture of consumer audio and video equipment, see 2640
    - manufacture of electronic components and subassemblies used in communications equipment, see 2610
    - manufacture of internal/external computer modems (PC-type), see 2610
    - manufacture of electronic scoreboards, see 2790
    - manufacture of traffic lights, see 2790
  26301Manufacture of radio and television studio and broadcasting equipment, including television cameras
  26302Manufacture of telephone and facsimile equipment, including telephone answering machines, PBX
  26303Manufacture of data communications equipment, such as bridges, routers, and gateways
  26304Manufacture of cable television equipment, transmitting and receiving antenna including dish, VSAT
  26305Manufacture of pagers, cellular phones and other mobile communication equipment
  26309Manufacture of other communication equipments n.e.c.
264  Manufacture of consumer electronics
 2640 Manufacture of consumer electronics
   This class includes the manufacture of electronic audio and video equipment for home entertainment, motor vehicle, public address systems and musical instrument amplification Sub class Description
   This class excludes:
    - reproduction of recorded media (computer media, sound, video, etc.), see 1820
    - manufacture of computer peripheral devices and computer monitors, see 2620
    - manufacture of telephone answering machines, see 2630
    - manufacture of paging equipment, see 2630
    - manufacture of remote control devices (radio and infrared), see 2630
    - manufacture of broadcast studio equipment such as reproduction equipment, transmitting and receiving antennas, commercial video cameras, see 2630
    - manufacture of electronic games with fixed (non-replaceable) software, see 3240
  26401Manufacture of televisions, television monitors and displays
  26402Manufacture video cassette recorders and duplicating equipment
  26403Manufacture of audio recording and duplicating systems
  26404Manufacture of radio receivers
  26405Manufacture of stereo equipment, speaker systems, amplifiers for musical instruments and public address systems, microphones, karaoke machines, headphones (e.g. radio, stereo, computer)
  26406Manufacture of CD and DVD players
  26409Manufacture of other electronic consumer goods n.e.c. (this includes nontelevision video camera)
265  Manufacture of measuring, testing, navigating and control equipment; watches and clocks
 2651 Manufacture of measuring, testing, navigating and control equipment
   This class excludes:
   - manufacture of telephone answering machines, see 2630
   - manufacture of medical testing and irradiation equipment, see 2660
   - manufacture of optical positioning equipment, see 2670
   - manufacture of dictating machines, see 2817
    - manufacture of simple mechanical measuring tools (e.g. measuring tapes, calipers), see manufacturing class according to main material used
   - installation of industrial process control equipment, see 3320
  26511Manufacture of physical properties testing and inspection equipment
  26512Manufacture of automotive emissions testing equipment
  26513Manufacture of consumption meters for electricity, water or gas, flow meters and counting meters
  26514Manufacture of meteorological instruments
  26515Manufacture of radar equipment, GPS devices, search, detection, navigation, aeronautical and nautical equipment
  26516Manufacture of laboratory analytical instruments and miscellaneous laboratory apparatus for measuring and testing such as scales, balances, incubators etc.
  26517Manufacture of industrial process control equipment
  26519Manufacture of other measuring n.e.c.
 2652 Manufacture of watches and clocks
   This class excludes:
   - manufacture of non-metal watch bands (textile, leather, plastic), see 1512
   - manufacture of watch bands of precious metal, see 3211
   - manufacture of watch bands of non-precious metal, see 3212
  26521Manufacture of watches and clocks, including instrument panel clocks (except time-recording equipment)
  26522Manufacture of components for clocks and watches (springs, jewels, dials, hands, plates, bridges and other parts); watch and clock cases, including cases of precious metals
  26523Manufacture of time-recording equipments such as time-clock, parking meters etc.
  26529Manufacture of other watches and clocks n.e.c.
266  Manufacture of irradiation, electromedical and electrotherapeutic equipment
 2660 Manufacture of irradiation, electromedical and electrotherapeutic equipment
   This class includes manufacture of electromedical and electrotherapeutic
apparatus, such as MRI scanner, CT scanner, medical ultrasound equipment,
pacemakers, hearing aid, electrocardiographs etc. and irradiation apparatus. Irradiation can take the form of beta-rays, gamma-rays, X-rays, or other ionizing radiation
   This class excludes:
   - manufacture of tanning beds, see 2829
  26600Manufacture of irradiation, electromedical and electrotherapeutic equipment
267  Manufacture of optical instruments and equipment
 2670 Manufacture of optical instruments and equipment
   This class includes the manufacture of optical instruments and lens(except opthalmic) such binoculars, microscopes, prisms, film and digital cameras etc.
   This class excludes:
   - manufacture of computer projectors, see 2620
   - manufacture of commercial TV and video cameras, see 2630
   - manufacture of household-type video cameras, see 2640
    - manufacture of complete equipment using laser components, see manufacturing class by type of machinery (e.g. medical laser equipment, see 2660)
    - manufacture of photocopy machinery, see 2817
   - manufacture of ophthalmic goods, see 3250
  26700 Manufacture of optical instruments and equipment
268  Manufacture of magnetic and optical media
 2680 Manufacture of magnetic and optical media
   This class includes manufacture of blank magnetic audio and video tapes and cassettes and blank optical discs
   This class excludes:
    - reproduction of recorded media (computer media, sound, video, etc.), see 1820
  26800Manufacture of magnetic and optical media
 
     
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