39 transportation and delivery of goods by means of motor vehicles, railways, ships and airplanes, handling and control of goods, particularly surveying the handling of the goods transported, reloading and transshipment from one transport means to the other, load stowing or stevedoring and safeguarding; storing, and packing of goods; namely, machining steel, high-grade steel, nonferrous metals and plastics, particularly by way of sawing, burning, grinding, polishing, coating with protective layers, above all with priming paints, varnish, epoxide resin and/or cement (mortar), galvanizing; all of the foregoing services rendered for pipes, pipe accessories, pipe and heavy plate processing products, rolled steel, high-grade steel, nonferrous metals, plastics and chemicals, raw materials, technical products; namely, apparatus for heating and air conditioning, machines and equipment, therefor