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2370 Cutting, shaping and finishing of stone
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Corresponding CPA codes
- 23.70.1 Cut, shaped and finished stone
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23.70.11 Marble, travertine, alabaster, worked, and articles thereof (except setts, curbstones, flagstones, tiles, cubes and similar articles); artificially coloured granules, chippings and powder of marble, travertine and alabaster
This subcategory excludes:
- setts, curbstones, flagstones, tiles, cubes and similar articles, see 23.70.12
- 23.70.12 Other worked ornamental or building stone and articles thereof; other artificially coloured granules and powder of natural stone; articles of agglomerated slate
- 23.70.9 Sub-contracted operations as part of manufacturing of cut, shaped and finished stone
- 23.70.99 Sub-contracted operations as part of manufacturing of cut, shaped and finished stone
Codification rules
Priority in case of multiple activities
If production, repair and sales activities are carried out, the priority is as follows :
- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority
Outsourced activities (outsourcing)
There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :
For a construction enterprise:
• Part of the construction activities, classification: construction - section F
Further information:
- Introduction to NOGA 2008