(Based on Use) Common metals and their alloys, non-electric common metal cables and wires; iron-mongery and small items of metal hardware, namely, screws, nails, screw hooks, metal clips for use in securing bathroom and sanitary fixtures and springs; pipes and tubes of metal; bathroom hooks of metal; metal wall support handles; metal wall mounted folding handles for clothes, towels and bathrobes; shower and bath hand-rails of metal; door-plates of metal; general purpose metal storage units; metal wall-mounted panel units for exhibitions, displays and partitioning; (Based on 44(e)) metal handles for bath tub

(Based on Use) Lighting apparatus namely lighting fixtures; sanitary installations,namely, pipes being parts of sanitary facilities, bath tubs, toilets; sanitary equipment fittings, namely, faucets taps; water-carrying fittings, namely, bibs, cocks, traps, valves, spouts, drains; cupboard lighting fixtures and wardrobe lighting fixtures; sanitary non-water carrying fittings for bathrooms, namely, couplers; water-carrying fittings for bathrooms, namely, faucets, tabs, bibs, cocks, traps, valves, spouts, and drains; (Based on 44(e)) electric lights, namely, wall lights, lighting fixtures for mirrors

(Based on Use) Furniture; bathroom furniture, and seats, back rests for use with folding seats in showers, stools, mirrored wardrobes; bathroom hooks of plastic; non-metal storage units, namely, shelves, wall units and storage racks for household use, shelves for storage; curtain rods; non-metal wall support handles, non-metal wall mounted folding handles for clothes, towels and bathrobes; shower and bath hand-rails of plastic; door-plates of plastic; shower rods; picture frames; metal shelving; furniture, namely, metal wall units; metal storage racks for household use; (Based on 44(e)) foot rests, footstools, mirrors for bath, shower and toilet; non-metal handles for bath tubs

(Based on Use) Household and kitchen containers not of precious metal or coated therewith, namely, containers for cloths of paper and cosmetics; soap and lotion dispensers; toilet brush fittings, namely, toilet brushes and toilet brush holders; towel rings; dispensers for hygiene-bags; hygienic waste baskets; (Based on 44(e)) holders for hand towels, bath towels, soaps, combs, glasses and paper rolls; baskets for hand towels and soaps; storage units for soaps, namely soap dishes, wall soap dishes, soap boxes