Distilling, rectifying and blending of spirits

This class includes: - manufacture of distilled, potable, alcoholic beverages: whisky, gin, liqueurs, “mixed drinks” etc. - blending of distilled spirits; - production of neutral spirits.

This class excludes: - manufacture of denatured ethyl alcohol, see 20114 (Manufacture of other basic chemicals); - manufacture of non-distilled alcoholic beverages, see 11020 (Manufacture of wines), 11030 (Manufacture of malt liquors and malt); - merely bottling and labeling, see 463 (Wholesale of food, beverages and tobacco), if performed as part of wholesale) and 82920 (Packaging activities), if performed on a fee or contract basis.