Shiva Co manufactures Emery Wheel Dressers and Cutters. Shiva Co also manufactures various types of Industrial Engineering Tools, Cutting Tools, Jewellery and Watch Makers Tools, Special machine Casted and Forged Tools and Plastic Dies and Moulds. The Emery Wheel Dressers and Cutters are suitable for reconditioning of grinding wheels and for removing metal particles which stick to the wheel during grinding.