121 Beverage Manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing flavoured milk are included in Class 1133 Cheese and Other Dairy Product Manufacturing; - (b) manufacturing fruit purees, or 100 percent fruit juice drinks or concentrates, are included in Class 1140 Fruit and Vegetable Processing; - (c) manufacturing dry ice are included in Class 1811 Industrial Gas Manufacturing; and - (d) bottling soft drink or cordial on a fee or contract basis are included in Class 7320 Packaging Services. **Primary Activities:** - Carbonated water or cordial manufacturing - Cider, non-alcoholic, manufacturing - Cordial manufacturing - Energy drink manufacturing - Fruit drink, less than 100 percent pure juice, manufacturing - Ginger beer, non-alcoholic, manufacturing - Ice manufacturing (except dry ice) - Mineral water manufacturing - Powder flavour manufacturing (for soft drinks) - Purified water manufacturing - Soda water manufacturing - Soft drink manufacturing - Syrup, chocolate, caramel or vanilla, manufacturing - Syrup, fruit, manufacturing - Tonic water manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing malt or malt extract (including homebrew malt mixtures) are included in Class 1161 Grain Mill Product Manufacturing; and - (b) bottling beer on a fee or contract basis are included in Class 7320 Packaging Services. **Primary Activities:** - Beer manufacturing (except non-alcoholic beer)

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing ethyl alcohol not fit for human consumption are included in Class 1812 Basic Organic Chemical Manufacturing; and - (b) bottling (but not blending) spirits on a fee or contract basis are included in Class 7320 Packaging Services. **Primary Activities:** - Brandy manufacturing - Fortified spirit manufacturing - Liqueur manufacturing - Spirit-based mixed drink manufacturing - Potable spirit manufacturing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing non-alcoholic grape juice or drink are included in Class 1211 Soft Drink, Cordial and Syrup Manufacturing; - (b) growing grapes only are included in Class 0131 Grape Growing; and - (c) bottling (but not blending) wine and other alcoholic beverages on a fee or contract basis are included in Class 7320 Packaging Services. **Primary Activities:** - Beverage n.e.c., alcoholic, manufacturing - Carbonated wine manufacturing - Cider, alcoholic, manufacturing - Fortified wine manufacturing - Mead manufacturing - Perry, alcoholic, manufacturing - Sherry manufacturing - Sparkling wine manufacturing - Wine-based fruit drink 'cooler' manufacturing - Wine manufacturing - Wine vinegar manufacturing - Unfortified wine manufacturing