40 Services rendered during the production process of any product other than a building; processing of agricultural produce for others (wine-making, distilling, threshing, fruit pressing, flour milling); sawmill; planing, embroidering, sewing; dyeing; cutting, polishing, metal plating; preservation services resulting in changes in an object; dyeing of fabrics or clothing; anti-moth treatment for fabrics; fabric waterproofing; binding of documents; tin plating