Soft Drink, Cordial and Syrup 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