Manufacture of bread; manufacture of fresh pastry goods and cakes

This class includes:

• manufacture of bakery products:
  • bread and rolls
  • pastry, cakes, pies, tarts, pancakes, waffles, etc.

This class also includes:

• manufacture of pre-baked bread

This class excludes:

• manufacture of dry bakery products, see 10.72
• manufacture of pastas, see 10.73
• retail sale of bread and rolls baked on the premises from pre-baked products, see 47.24