[Class : 40] Mechanical Or Chemical Processing, Transformation, Or Production Of Objects Or Inorganic Or Organic Substances, Including Custom Manufacturing Services. For The Purposes Of Classification, The Production Or Manufacturing Of Goods Is Considered A Service Only In Cases Where It Is Affected For The Account Of Another Person To Their Order And Specification. If The Production Or Manufacturing Is Not Being Performed To Fulfil An Order For Goods Which Meet The Customer's Particular Needs, Requirements, Or Specifications, Then It Is Generally Ancillary To The Maker's Primary Commercial Activity Or Goods In Trade. If The Substance Or Object Is Marketed To Third Parties By The Person Who Processed, Transformed, Or Produced It, Then This Would Generally Not Be Considered A Service. Includes In Class 40