(Based on Section 44(e) only) Hand-held power tools, namely, power drills and bits, impact drills and bits, rotary hammer drill, angle grinders and abrasive disks, jigsaw and jigsaw blades; circular saws and blades therefor; power screwdriver and bits, power sander and abrasive belts and disks, power polisher and polishing pads [, router and router bits, reciprocating saws and blades, planer and blades, rotary tool and bits, burrs, staplers; Bench type power tools, namely, tile cutters and blades, table saws and blades, miter compound saws and blades, band saw and blades, bench drills and bits, bench grinders and abrasive wheels, scroll saws and blades, power lathes, and nibblers; shop vacuums; electric pumps ]

[ (Based on Section 44(e) only) Manually operated Hand tools, namely, hacksaws, drills, adzes, augers, chisels, dies, engravers, files, grinding wheels, hammers, hatchets, hoes, jacks, miter saws and miter boxes, nibbler, nippers, nut drivers, picks, planers, punches, rakes, reamers, sanders, scrapers, screwdrivers, sharpening stones, shovels, socket sets, squares, staple guns, taps, tongs, tool holders, wood saws, wrenches, and hunting knives ]