Spirit Manufacturing

**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