This class includes: - manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs, "mixed drinks" etc. - blending of distilled spirits - production of neutral spirits
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)