40 Consulting and providing information regarding the treatment of materials, namely, cutting of metal, rubber, gutta-percha, gum, wood, glass, leather, plastic or plastic laminates, cork, precious metals, plants, minerals, aluminum, crystal, stone; Consulting and providing information regarding the polishing of metal, wood glass, plastic, stone, porcelain, precious metals, minerals, aluminum, crystal, stone; Consulting and providing information regarding the metal plating and laminating, etching of metal and goods manufactured with metal; services for cutting, engraving and marking of metal, rubber, gutta-percha, gum, wood, glass, leather, plastic or plastic laminates, stone, porcelain and goods manufactured with these materials