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SECTION C : MANUFACTURING
Division 11 : Manufacture of beverages
GroupClassSub-classDescription
110  Manufacture of beverages
 1101 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials
   This class excludes:
   - manufacture of ethyl alcohol, see 2011
   - manufacture of non-distilled alcoholic beverages, see 1102, 1103
   - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)
  11011Manufacture of distilled, potable, alcoholic beverages such as whisky, brandy, gin, “mixed drinks” etc.
  11012Manufacture of country liquor
  11019Distilling, rectifying and blending of spirits
 1102 Manufacture of wines
   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
  11020Manufacture of wines
 1103 Manufacture of malt liquors and malt
  11031Manufacture of beer
  11032Manufacture of malt liquors other than beer
  11033Manufacture of malt
  11039Manufacture of malt liquors and malt n.e.c.
 1104 Manufacture of soft drinks; production of mineral waters and other bottled waters
   This class excludes:
   - production of fruit and vegetable juice, see 1030
   - manufacture of milk-based drinks, see 1050
   - manufacture of coffee, tea and maté products, see 1079
   - manufacture of non-alcoholic wine, see 1102
   - manufacture of non-alcoholic beer, see 1103
   - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)
  11041Manufacture of aerated drinks
  11042Manufacture of synthetic flavoured concentrates and syrups
  11043Manufacture of mineral water
  11044Manufacture of ice
  11045Manufacture of soft drinks
  11049Manufacture of other non-alcoholic beverages n.e.c.
 
     
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