40 Providing information relating to material treatment; Metal treating; Forging of metal goods to the order and specification of others; Metal tempering; Metal plating; Cadmium plating; Chromium plating; Applying decorative and protective coatings to metal by means of galvanization; Gold plating; Nickel plating; Silver plating; Tin plating; Electroplating; Custom steel rolling and fabrication to the order and specification of others; Metal casting; Welding; Grinding; Burnishing by abrasion; Metal refining services, namely, gold, silver, and dental scrap refining; Tin smithing; Material processing, namely, the formation of metal, composite metal, or polymer materials on the surface of the material by means of sputtering, electroplating, electrolysis plating, and electrophoretic coating services