Distilling, rectifying and blending of spirits

This class includes:

• manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs, etc.
• manufacture of drinks mixed with distilled alcoholic beverages
• blending of distilled spirits
• production of neutral spirits

This class excludes:

• manufacture of non-distilled alcoholic beverages, see 11.02 to 11.05
• manufacture of synthetic ethyl alcohol, see 20.14
• manufacture of ethyl alcohol from fermented materials, see 20.14
• merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)