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SECTION C : MANUFACTURING
Division 15 : Manufacture of leather and related products
Group	Class	Sub-class	Description
151			Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur
	1511		Tanning and dressing of leather; dressing and dyeing of fur
			This class excludes:
			- production of hides and skins as part of ranching, see 014
			- production of hides and skins as part of slaughtering, see 1010
			- manufacture of leather apparel, see 1410
			- manufacture of imitation leather not based on natural leather, see 2219, 2220
		15111	Flaying and curing of raw hides and skins
		15112	Tanning and finishing of sole leather
		15113	Tanning and finishing of industrial leather
		15114	Scraping, currying, tanning, bleaching, shearing and plucking and dyeing of fur skins and hides with the hair on
		15115	Finishing of upper leather, lining leather and garment leather etc.
		15116	Embroidering and embossing of leather articles
		15119	Other tanning, curing, finishing, embossing etc. of leather
	1512		Manufacture of luggage, handbags and the like, saddlery and harness
			This class excludes:
			- manufacture of leather wearing apparel, see 1410
			- manufacture of leather gloves and hats, see 1410
			- manufacture of footwear, see 1520
			- manufacture of saddles for bicycles, see 3092
			- manufacture of precious metal watch straps, see 3211
			- manufacture of non-precious metal watch straps, see 3212
			- manufacture of linemen’s safety belts and other belts for occupational use, see 3290
		15121	Manufacture of travel goods like suitcase, bags, holdalls etc.
		15122	Manufacture of purse, ladies’ handbags, artistic leather presented articles and novelties
		15123	Manufacture of saddlery and harness
		15129	Manufacture of other consumer goods of leather and substitutes of leather n.e.c.
152			Manufacture of footwear
	1520		Manufacture of footwear
			This class excludes:
			- manufacture of footwear of textile material without applied soles, see 1410
			- manufacture of plastic footwear parts, see 2220
			- manufacture of rubber boot and shoe heels and soles and other rubber footwear parts, see 2219
			- manufacture of wooden shoe parts (e.g. heels and lasts), see 1629
		15201	Manufacture of leather footwear such as shoes, sandals, chappals, leathercum- rubber/plastic cloth sandles and chappals
		15202	Manufacture of footwear made primarily of vulcalized or moulded rubber and plastic.
		15209	Manufacture of other footwear n.e.c.

Corporate Secretarial & Compliance Services

The firm specializes in providing comprehensive secretarial services ensuring compliance with corporate legislation. Services include the preparation and filing of statutory forms, maintenance of statutory registers, compliance with the Companies Act, drafting of notices for meetings, and preparation of annual reports.

Mergers & Acquisitions (M&A) & Corporate Restructuring

Arthur & Co. LLP has extensive experience in handling mergers, demergers, acquisitions, and corporate restructuring. The firm provides end-to-end services, including due diligence, structuring of transactions, and assisting with regulatory approvals and filings with authorities like NCLT and SEBI

Insolvency & Bankruptcy Matters

With a strong expertise in the Insolvency and Bankruptcy Code (IBC), 2016, the firm provides services related to Corporate Insolvency Resolution Process (CIRP), drafting Information Memorandums, Resolution Plans, and conducting Committee of Creditors (COC) meetings. It also assists clients in loan restructuring and managing financial crises.

Secretarial Audits & Corporate Governance

The firm conducts detailed secretarial audits for public and private companies, ensuring statutory compliance and good corporate governance practices. This includes preparing and filing annual returns, auditing corporate governance reports, and assisting clients in maintaining the transparency and accountability of their corporate structures.

Legal Advisory & Dispute Resolution

Arthur & Co. LLP offers expert legal advisory services on a wide range of corporate matters, including the drafting of commercial contracts, shareholder agreements, joint ventures, mergers, and acquisitions. The firm also represents clients in dispute resolution and regulatory proceedings before various forums, including NCLT and SEBI.

Taxation & Financial Services

The firm provides expert services in income tax planning, GST advisory and compliance, and financial documentation. It also assists businesses in preparing financial reports and ensuring compliance with tax laws.

Intellectual Property (IP) Services

The firm offers comprehensive trademark registration, protection, and enforcement services, helping clients safeguard their intellectual property rights.

Regulatory Compliances (SEBI, FEMA, RBI, Stock Exchanges)

The firm provides guidance on regulatory compliance under various laws, including the Securities and Exchange Board of India (SEBI), Foreign Exchange Management Act (FEMA), and Reserve Bank of India (RBI) regulations. Services also extend to stock exchange compliances, including SME listing and revocation of suspension of trading of securities.

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