23 CLUTCH REBUILDING MACHINES; AND FOR (Based on 44(e)) MECHANICS' HAND TOOLS-NAMELY, TORQUE WRENCHES; MACHIJNE TOOLS FOR REPAIR OF AUTOMOTIVE VEICLES; AND PORTABLE ELECTRICALLY OPERATED POWER TOOLS INCLUDING VALVE SEAT HONES, VALVE SEAT INCLUDING VALVE SEAT HONES,VALVE SEAT INSERT CUTTERS, AND IMPACT WRENCHES