40 Treatment of materials; recycling, transformation and destruction of debris, waste materials and hazardous materials; sorting, grinding, homogenization and drying of debris, waste materials and hazardous materials, and their transformation into fuels for its use in the cement manufacturing process, as raw material in concrete and cement; advice and consultancy on recycling, transformation and destruction of debris, waste materials and hazardous materials, and its use in the cement manufacturing process; destruction of residues; destruction of trash; destruction of waste; destruction residues services; destruction waste services; incineration and destruction of residues