110 Manufacture of beverages

This class includes: - manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs etc. - manufacture of drinks mixed with distilled alcoholic beverages - blending of distilled spirits - production of neutral spirits This class excludes: - manufacture of non-distilled alcoholic beverages, see 11.02-11.06 - manufacture of synthetic ethyl alcohol, see 20.14 - manufacture of ethyl alcohol from fermented materials, see 20.14 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)

This class excludes: - manufacture of vinegar, see 1079 - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)Sub class Description

This class includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine): - production of natural mineral waters and other bottled waters - manufacture of soft drinks: • non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc. This class excludes: - production of fruit and vegetable juice, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and maté products, see 10.83 - manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.05 - manufacture of non-alcoholic wine, see 11.02 - manufacture of non-alcoholic beer, see 11.05 - manufacture of ice, see 35.30 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)