Parts of vehicles and machines, namely, engines for boats; parts of vehicles and machines, namely, marine gearboxes; machine parts in the nature of bearing housings, axles for machines, shaft couplings, gear wheels, machine couplings and clutches, coupling and clutches segments, namely, clutches for power transmission other than for land vehicles, heat exchangers being parts of marine gearboxes, spare parts for the above mentioned vehicle parts, namely, marine gearboxes, all before mentioned ...