11.07Level 4
Manufacture of soft drinks and bottled waters
Explanatory note
This class includes the 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.
- manufacture of other non-alcoholic beverages
This class also includes:
- manufacture of beverages produced with fruit nectars
- production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages)
This class excludes:
- production of fruit and vegetable juice, see 10.32
- production of concentrates from fresh fruits and vegetables, 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 to 11.05
- manufacture of non-alcoholic wine, see 11.02
- manufacture of non-alcoholic beer, see 11.05
- merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)