Direct Power Tools

Electric motors and generators (excluding generating sets) motors of an output not exceeding 37.5 w: - dc motor: micro motor

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sportsground rollers 8432 10 - ploughs: disc ploughs

Pumps for liquids, whether or not fitted with a measuring device; liquid elevators - pumps fitted or designed to be fitted with a measuring device: 8413 11 - pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages: hand pumps

Hand tools, the following : spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry : spades and shovels

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 - mowers for lawns, parks or sports-grounds - powered with the cutting device rotating in a horizontal plane: powered with 3 hp or more