Manufacture of Primary Nonferrous Metals—Special Tools: Includes assets de ned as special tools such as dies, jigs, molds, patterns, xtures, gauges, and drawings concerning such special tools used in the activities as de ned in class 33.2, Manufacture of Primary Nonferrous Metals. Special tools are speci cally designed for the production or processing of particular products or parts and have no signi cant utilitarian value and cannot be adapted to further or different use after changes or improvements are made in the model design of the particular part produced by the special tools. Does not include general purpose small tools such as wrenches and drills, both hand and power-driven, and other general purpose equipment such as conveyors, transfer equipment, and materials handling devices. Rolls, mandrels and refractories are not included in class 33.21 but are included in class 33.2. Manufacture of Foundry Products: Includes assets used in the casting of iron and steel, including related operations such as molding and coremaking. Also includes assets used in the nishing of
Manufacture of Primary Nonferrous Metals—Special Tools: Includes assets de ned as special tools such as dies, jigs, molds, patterns, xtures, gauges, and drawings concerning such special tools used in the activities as de ned in class 33.2, Manufacture of Primary Nonferrous Metals. Special tools are speci cally designed for the production or processing of particular products or parts and have no signi cant utilitarian value and cannot be adapted to further or different use after changes or improvements are made in the model design of the particular part produced by the special tools. Does not include general purpose small tools such as wrenches and drills, both hand and power-driven, and other general purpose equipment such as conveyors, transfer equipment, and materials handling devices. Rolls, mandrels and refractories are not included in class 33.21 but are included in class 33.2. Manufacture of Foundry Products: Includes assets used in the casting of iron and steel, including related operations such as molding and coremaking. Also includes assets used in the nishing of