**Official Rulings:** - Fish defrosting, removing heads, gutting and cutting into pieces, and then freezing
This class includes: - preparation and preservation of fish, crustaceans and molluscs: freezing, deep-freezing, drying, cooking, smoking, salting, immersing in brine, canning etc. - production of fish, crustacean and mollusc products: fish fillets, roes, caviar, caviar substitutes etc. - production of fishmeal for human consumption or animal feed - production of meals and solubles from fish and other aquatic animals unfit for human consumption This class also includes: - activities of vessels engaged only in the processing and preserving of fish - processing of seaweed
This class excludes: - processing and preserving of fish on vessels engaged in fishing, see 03.11 - processing of whales on land or specialised vessels, see 10.11 - production of oils and fats from marine material, see 10.41 - manufacture of prepared frozen fish dishes, see 10.85 - manufacture of fish soups, see 10.89