Metal working machines; construction and civil engineering machines-namely, bulldozers, oil scrapers, graders, road and garden rollers, tamping machines, mixers being machines, asphalting machines, cranes, crushers, digging machines, disintegrators, piling presses, conveyors, and winches; cargo handling machines-namely, elevators, escalators and powered jacks; fishing machines-namely, line haulers, trawl winches, whale harpoon line winches, and net haulers, lumbering machines-namely, band saw mills, circular saws, saw sharpeners, wood lathes and wood millers; wood working machines; boilers as parts of machines or engines; steam engines; jet engines; and turbines; agricultural implements other than hand-operated and agricultural machines, namely, combine harvesters, rice transplanters, binders, mobile threshers, rice hullers, power tillers, bush cutters, vegetable transplanters, chaff cutter blades, corn harvesters cultivators being machines, ditchers being ploughs, grain husking machines, reapers and binders, reapers and threshers, sowers being machines, spraying machines, threshing machines; lawnmowers; motors and engines other than for land vehicles; pumps, namely, pumps for machines, lubricating pumps, hydraulic pumps, fuel injection pumps; generators of electricity; construction machines, namely, excavators, wheel loaders, backhoe loaders, front end loaders, concrete construction machines, power shovels, bulldozers, motorized all-terrain carriers, carriers being conveyor belts; loading-unloading machines; replacement parts and fittings thereof; machine elements not for land vehicles, namely, bearings as parts of machines, gears for machines, reduction gears being parts of machines, shaft couplings as parts of machines, valves as machine components, and power transmissions and gearing for machines, not for land vehicles; snow blowers and snow throwers; industrial fishing machines, namely, submergible automatic cleaners for fish farming nets; dairy machines, namely, milking machines, milk filtering machines, machines for udder cleaning and washing of dairy cows; packaging and wrapping machines