4
(Based on 44e) Industrial oils and greases; bio-oil lubricants; fuels and illuminants, namely, bio-oil; charcoal for use as fuel; charcoal based products for use as a fuel, namely, coconut charcoal for fuel or wood charcoal for fuel, including briquetted products; electrical energy
35
(Based on 44e) Business management services; public relations services; publicity services; marketing services; consultancy, advisory and information services relating to the aforesaid; forestry management; provision of information, advice and consultancy in relation to energy usage management through carbon offsetting; business advisory services relating to energy efficiency and renewable energy; business consulting and advisory services in the fields of energy efficiency, waste minimization, renewable energy and resource conservation
40
(Based on 44e) Production of energy
41
(Based on 44e) Education services, namely, providing seminars and workshops in the field of environmental matters
42
(Based on 44e) Engineering services, namely, calculation of carbon emissions in order to reduce greenhouse gas levels in the environment; technical advisory services in the field of emissions reduction; technological development in the fields of energy efficiency, waste minimization, renewable energy and resource conservation; technical consultancy services in relation to the implementation of climate change and carbon mitigation programs and to emission reduction projects
44
(Based on 44e) Horticultural services, namely, planting of trees for carbon offsetting purposes; tree planting; tree conservation, namely, coppicing and sustainable harvesting