17 insulating materials in the form of rigid or flexible panels and sheets and in the nature of floor, ceiling and wall coverings, facings or partitions for interiors, made of synthetic resins and/or natural substances, for [ industrial and residential use and for ] use in vehicles; packing materials made of synthetic resins and/or natural substances, and insulating materials in the form of rigid or flexible panels or sheets or of bulk granules or fibers, acting as barriers to sound, impact, vibration, temperature, climate, odors, and/or fumes, for use in manufacture, construction or for vehicle repair; rigid or flexible liners in the form of panels or sheets made of synthetic resins and/or natural substances, for use in the further manufacture of floor, ceiling and wall coverings for [ industrial use, for building construction or for ] use in vehicles