10 Medical and surgical equipment, namely, surgical power tools in the nature of drills and burrs; Instruments used to shape bone, teeth, nails or tissue, namely, drills and burrs for surgical, veterinary and podiatric use; Burrs for shaping bone, teeth, nails, or tissue, all for power tools for surgical, veterinary and podiatric use; Surgical instruments for orthopedic surgery, namely, drills and burrs; Drills for forming bone, teeth, nails or tissue for use in orthopedic surgery