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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)