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| 3116 | Semolina manufacturing | |
| 3529 | Sensitized blueprint cloth manufacturing | |
| 3529 | Sensitized blueprint paper manufacturing | |
| 3529 | Sensitized photographic film manufacturing | |
| 3529 | Sensitized photographic paper manufacturing | |
| 3529 | Sepia ink manufacturing | |
| 5000 | Septic tank installation | |
| 3699 | Septic tank, concrete, manufacturing | |
| 3211 | Serge fabric manufacturing | |
| 1120 | Sericultural services | |
| 1110 | Sericulture farm | |
| 2901 | Serpentine mining or quarrying | |
| 3522 | Serum manufacturing | |
| 3220 | Service apparel, washable, except rubber, manufacturing | |
| 3220 | Service apparel, washable, rubberized fabric, cutting and sewing | |
| 6200 | Service station, gasoline | |
| 3620 | Serving tray, glass, manufacturing | |
| 1110 | Sesame growing | |
| 1301 | Set net fishery | |
| 3691 | Sett, ceramic, manufacturing | |
| 5000 | Sewage disposal plant construction | |
| 9200 | Sewage disposal service | |
| 9200 | Sewage treatment and disposal plant | |
| 5000 | Sewer construction | |
| 3691 | Sewer liver plate, clay, manufacturing | |
| 3691 | Sewer pipe, clay, manufacturing | |
| 3699 | Sewer pipe, concrete, manufacturing | |
| 3320 | Sewing machine cabinet and case manufacturing | |
| 3829 | Sewing machine manufacturing | |
| 3829 | Sewing machine tucker manufacturing | |
| 3909 | Sewing needle, hand or machine, manufacturing | |
| 3211 | Sewing thread manufacturing | |
| 3851 | Sextant manufacturing | |
| 3819 | Shackle manufacturing | |
| 6200 | Shade, lamp, retailing | |
| 6100 | Shade, lamp, wholesaling | |
| 6200 | Shade, window, retailing | |
| 6100 | Shade, window, wholesaling | |
| 5000 | Shaft sinking, non-metallic mineral mines, contract services | |
| 2901 | Shale, except oil shale, quarrying | |
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