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SECTION C : MANUFACTURING
Division 11 : Manufacture of beverages
Group	Class	Sub-class	Description
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)
		11011	Manufacture of distilled, potable, alcoholic beverages such as whisky, brandy, gin, “mixed drinks” etc.
		11012	Manufacture of country liquor
		11019	Distilling, 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
		11020	Manufacture of wines
	1103		Manufacture of malt liquors and malt
		11031	Manufacture of beer
		11032	Manufacture of malt liquors other than beer
		11033	Manufacture of malt
		11039	Manufacture 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)
		11041	Manufacture of aerated drinks
		11042	Manufacture of synthetic flavoured concentrates and syrups
		11043	Manufacture of mineral water
		11044	Manufacture of ice
		11045	Manufacture of soft drinks
		11049	Manufacture of other non-alcoholic beverages n.e.c.