Manufacture of soft drinks

This sub-class includes: - manufacture of non-alcoholic beverages, except non-alcoholic beer and wine; - manufacture of soft drinks: non-alcoholic flavoured waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc.

This sub-class excludes: - the production of fruit and vegetable juices, see 1030 (Processing and preserving of fruit and vegetables); - manufacture of milk-based drinks, see 10500 (Processing and preserving of milk and milk products); - manufacture of coffee, see 10770 (Manufacture of coffee); - manufacture of tea, see 10760 (Manufacture of tea); - Manufacture of non-alcoholic wine, see 11020 (Manufacture of wine); - manufacture of non-alcoholic beer, see 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.