40 Material treatment, namely, machining parts for others, precision sawing of aluminum, stainless steels, brass, copper, titanium, carbon steels, high temperature and nickel-based alloys and other metals; duplex milling of aluminum, stainless steels, brass, copper, titanium, carbon steels, high temperature and nickel-based alloys and other metals; double disc grinding, water jetting of aluminum, stainless steels, brass, copper, titanium, carbon steels, high temperature and nickel-based alloys and other metals; turning of aluminum, stainless steels, brass, copper, titanium, carbon steels, high temperature and nickel-based alloys and other metals; metal finishing services for others namely, flattening and straightening of metals such as aluminum, stainless steels, brass, copper, titanium, carbon steels, high temperature and nickel-based alloys and other metals