Commercial physical research laboratory; manufactures abrasive products Abrasive mesh, Abrasive cartridge rolls, Emery boards, Tungsten carbide, Abrasive drums, Grinding and polishing and smoothing materials, Abrasives and abrasive media, Abrasive papers, Buffs, Abrasive cloth, Abrasive pads, Abrasive discs, Abrasive belts, Bort